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. FIREFIGHTER ASSISTANCE.

    The first section 33 of the Federal Fire Prevention and Control Act 
of 1974 (15 U.S.C. 2229) is amended to read as follows:

``SEC. 33. FIREFIGHTER ASSISTANCE.

    ``(a) Definition of Firefighting Personnel.--In this section, the 
term `firefighting personnel' means individuals, including volunteers, 
who are firefighters, officers of fire departments, or emergency 
medical service personnel of fire departments.
    ``(b) Assistance Program.--
            ``(1) Authority.--In accordance with this section, the 
        Administrator may--
                    ``(A) make grants on a competitive basis directly 
                to fire departments of a State, in consultation with 
                the chief executive of the State, for the purpose of 
                protecting the health and safety of the public, 
                firefighting personnel, and property against fire and 
                fire-related hazards; and
                    ``(B) provide assistance for fire prevention 
                programs in accordance with paragraph (4).
            ``(2) Office for administration of assistance.--
                    ``(A) Establishment.--Before providing assistance 
                under paragraph (1), the Administrator shall establish 
                an office in the Administration to administer the 
                assistance under this section.
                    ``(B) Included duties.--The duties of the office 
                shall include the following:
                            ``(i) Recipient selection criteria.--To 
                        establish specific criteria for the selection 
                        of recipients of the assistance under this 
                        section, including a requirement for peer 
                        review of the selection process.
                            ``(ii) Grant-writing assistance.--To 
                        provide grant-writing assistance to applicants.
            ``(3) Use of fire department grant funds.--The 
        Administrator may make a grant under paragraph (1)(A) only if 
        the applicant for the grant agrees to use the grant funds for 
        one or more of the following purposes:
                    ``(A) To hire additional firefighting personnel.
                    ``(B) To train firefighting personnel in 
                firefighting, emergency response (including response to 
                a terrorism incident or use of a weapon of mass 
                destruction), arson prevention and detection, or the 
                handling of hazardous materials, or to train 
                firefighting personnel to provide any of the training 
                described in this subparagraph.
                    ``(C) To fund the creation of rapid intervention 
                teams to protect firefighting personnel at the scenes 
                of fires and other emergencies.
                    ``(D) To certify fire inspectors.
                    ``(E) To establish wellness and fitness programs 
                for firefighting personnel to ensure that the 
                firefighting personnel can carry out their duties.
                    ``(F) To fund emergency medical services provided 
                by fire departments.
                    ``(G) To acquire additional firefighting vehicles, 
                including fire trucks.
                    ``(H) To acquire additional firefighting equipment, 
                including equipment for communications, monitoring, and 
                response to a terrorism incident or use of a weapon of 
                mass destruction.
                    ``(I) To acquire personal protective equipment 
                required for firefighting personnel by the Occupational 
                Safety and Health Administration, and other personal 
                protective equipment for firefighting personnel, 
                including protective equipment to respond to a 
                terrorism incident or the use of a weapon of mass 
                destruction.
                    ``(J) To modify fire stations, fire training 
                facilities, and other facilities to protect the health 
                and safety of firefighting personnel.
                    ``(K) To enforce fire codes.
                    ``(L) To fund fire prevention programs.
                    ``(M) To educate the public about arson prevention 
                and detection.
                    ``(N) To provide incentives for the recruitment and 
                retention of volunteer firefighting personnel for 
                volunteer firefighting departments and other 
                firefighting departments that utilize volunteers, 
                including funding to enable training described in 
                subparagraph (B).
            ``(4) Fire prevention programs.--
                    ``(A) In general.--For each fiscal year, the 
                Administrator shall use not less than 5 percent of the 
                funds made available under subsection (e)--
                            ``(i) to make grants to fire departments 
                        for the purpose described in paragraph (3)(L); 
                        and
                            ``(ii) to make grants to, or enter into 
                        contracts or cooperative agreements with, 
                        national, State, local, or community 
                        organizations that are recognized for their 
                        experience and expertise with respect to fire 
                        prevention or fire safety programs and 
                        activities, for the purpose of carrying out 
                        fire prevention programs.
                    ``(B) Priority.--In selecting organizations 
                described in subparagraph (A)(ii) to receive assistance 
                under this paragraph, the Administrator shall give 
                priority to organizations that focus on prevention of 
                injuries to children from fire.
            ``(5) Application.--The Administrator may provide 
        assistance to a fire department or organization under this 
        subsection only if the fire department or organization seeking 
        the assistance submits to the Administrator an application that 
        meets the following requirements:
                    ``(A) Form.--The application shall be in such form 
                as the Administrator may require.
                    ``(B) Information.--The application shall include 
                the following information:
                            ``(i) Financial need.--Information that 
                        demonstrates the financial need of the 
                        applicant for the assistance for which applied. 
                        In allocating funds under this section, the 
                        Administrator shall not discriminate against an 
                        applicant whose funding jurisdiction places a 
                        high budget priority on fire department needs.
                            ``(ii) Cost-benefit analysis.--An analysis 
                        of the costs and benefits, with respect to 
                        public safety, of the use of the assistance.
                            ``(iii) Reporting systems data.--An 
                        agreement to provide information to the 
                        national fire incident reporting system for the 
                        period covered by the assistance.
                            ``(iv) Other information.--Any other 
                        information that the Administrator may require.
            ``(6) Non-federal contribution.--
                    ``(A) In general.--Subject to subparagraph (B), the 
                Administrator may provide assistance under this 
                subsection only if the applicant for the assistance 
                agrees to provide 30 percent of the cost of the 
                purposes for which the assistance is sought under this 
                subsection in non-Federal funds for any fiscal year.
                    ``(B) Requirement for small community 
                organizations.--In the case of an applicant whose 
                personnel serve jurisdictions of 50,000 or fewer 
residents, the required non-Federal contribution under subparagraph (A) 
shall be 10 percent.
            ``(7) Maintenance of expenditures.--The Administrator may 
        provide assistance under this subsection only if the applicant 
        for the assistance agrees to maintain in the fiscal year for 
        which the assistance will be received the applicant's aggregate 
        expenditures for the uses described in paragraph (3) or (4) at 
        or above the average level of such expenditures in the two 
        fiscal years preceding the fiscal year for which the assistance 
        will be received.
            ``(8) Report to the administrator.--The Administrator may 
        provide assistance under this subsection only if the applicant 
        for the assistance agrees to submit to the Administrator a 
        report, including a description of how the assistance was used, 
        with respect to each fiscal year for which the assistance was 
        received.
            ``(9) Variety of fire department grant recipients.--The 
        Administrator shall ensure that grants under paragraph (1)(A) 
        for a fiscal year are made to a variety of fire departments, 
        including, to the extent that there are eligible applicants--
                    ``(A) career, volunteer, and combination fire 
                departments;
                    ``(B) fire departments located in communities of 
                varying sizes; and
                    ``(C) fire departments located in urban, suburban, 
                and rural communities.
            ``(10) Grant limitations.--
                    ``(A) Recipient limitation.--A grant recipient 
                under this section may not receive more than $750,000 
                under this section for any fiscal year.
                    ``(B) Limitation on expenditures for firefighting 
                vehicles.--Not more than 25 percent of the funds 
                appropriated to provide grants under this section for a 
                fiscal year may be used to assist grant recipients to 
                purchase vehicles, as authorized by paragraph (3)(G).
            ``(11) Reservation of grant funds for volunteer 
        departments.--In making grants to firefighting departments, the 
        Administrator shall ensure that those firefighting departments 
        that have either all-volunteer forces of firefighting personnel 
        or combined forces of volunteer and career firefighting 
        personnel collectively receive at least a proportion of the 
        total grant funding that equals the proportion of the United 
        States population that those firefighting departments protect.
    ``(c) Audits.--A recipient of a grant under this section shall be 
subject to audits to ensure that the grant proceeds are expended for 
the intended purposes and that the grant recipient complies with the 
requirements of paragraphs (6) and (7) of subsection (b).
    ``(d) State Defined.--In this section, the term `State' includes 
the District of Columbia and the Commonwealth of Puerto Rico.
    ``(e) Authorization of Appropriations.--
            ``(1) In general.--There are authorized to be appropriated 
        to the Administrator $900,000,000 for each of the fiscal years 
        2002 through 2004 for the purposes of this section.
            ``(2) Administrative expenses.--Of the funds appropriated 
        pursuant to paragraph (1) for a fiscal year, the Administrator 
        may use not more than five percent of the funds to cover 
        salaries and expenses and other administrative costs incurred 
        by the Administrator to operate the office established under 
        subsection (b)(2) and make grants and provide assistance under 
        this section.''.

SEC. 2. TECHNICAL AMENDMENTS.

    The second section 33 of the Federal Fire Prevention and Control 
Act of 1974 (15 U.S.C. 2230) and section 34 of that Act (15 U.S.C. 
2231) are redesignated as sections 34 and 35, respectively.
[EX A]: Amends the Federal Fire Prevention and Control Act of 1974 with respect to competitive grants to fire departments by the Federal Emergency Management Agency's (FEMA's) U.S. Fire Administration. Adds protection of property to the list of grant purposes.Requires the grant administration office to require peer review of the grant recipient selection process.Adds funding for training as a volunteer recruitment and retention incentive among the proper uses of grant funds.

[EX Q]: 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.
[EX A]: 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.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Family Act of 2011''.

SEC. 2. FINDINGS.

    Congress finds the following:
            (1) The World Health Organization formally recognizes 
        infertility as a disease, and the Centers for Disease Control 
        and Prevention have stated that infertility is an emerging 
        public health priority.
            (2) According to the Centers for Disease Control and 
        Prevention, approximately 3,000,000 have infertility.
            (3) Medical insurance coverage for infertility treatments 
        is sparse and inconsistent at the State level--only 8 States 
        have passed laws to require comprehensive infertility coverage, 
        and under those State laws most employer-sponsored plans are 
        exempt; therefore, coverage for treatments such as in vitro 
        fertilization is limited. According to Mercer's 2005 National 
        Survey of Employer-Sponsored Health Plans, in vitro 
        fertilization was covered by 19 percent of large employer-
        sponsored health plans and only 11 percent of small employer-
        sponsored health plans. Even in States with coverage mandates, 
        out-of-pocket expenses for these treatments are significant.

SEC. 3. CREDIT FOR CERTAIN INFERTILITY TREATMENTS.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting before 
section 24 the following new section:

``SEC. 23A. CREDIT FOR CERTAIN INFERTILITY TREATMENTS.

    ``(a) Allowance of Credit.--In the case of an eligible individual, 
there shall be allowed as a credit against the tax imposed by this 
chapter for the taxable year an amount equal to 50 percent of the 
qualified infertility treatment expenses paid or incurred during the 
taxable year.
    ``(b) Limitations.--
            ``(1) Dollar limitation.--The aggregate amount of qualified 
        infertility treatment expenses which may be taken into account 
        under subsection (a) for all taxable years shall not exceed 
        $13,360 with respect to any eligible individual.
            ``(2) Income limitation.--
                    ``(A) In general.--The amount otherwise allowable 
                as a credit under subsection (a) for any taxable year 
                (determined after the application of paragraph (1) and 
                without regard to this paragraph and subsection (c)) 
                shall be reduced (but not below zero) by an amount 
                which bears the same ratio to the amount so allowable 
                as--
                            ``(i) the amount (if any) by which the 
                        taxpayer's adjusted gross income exceeds 
                        $150,000; bears to
                            ``(ii) $40,000.
                    ``(B) Determination of adjusted gross income.--For 
                purposes of subparagraph (A), adjusted gross income 
                shall be determined without regard to sections 911, 
                931, and 933.
            ``(3) Denial of double benefit.--
                    ``(A) In general.--No credit shall be allowed under 
                subsection (a) for any expense for which a deduction or 
                credit is taken under any other provision of this 
                chapter.
                    ``(B) Grants.--No credit shall be allowed under 
                subsection (a) for any expense to the extent that 
                reimbursement or other funds in compensation for such 
                expense are received under any Federal, State, or local 
                program.
                    ``(C) Insurance reimbursement.--No credit shall be 
                allowed under subsection (a) for any expense to the 
                extent that payment for such expense is made, or 
                reimbursement for such expense is received, under any 
                insurance policy.
            ``(4) Limitation based on amount of tax.--In the case of a 
        taxable year to which section 26(a)(2) does not apply, the 
        credit allowed under subsection (a) for any taxable year shall 
        not exceed the excess of--
                    ``(A) the sum of the regular tax liability (as 
                defined in section 26(b)) plus the tax imposed by 
                section 55; over
                    ``(B) the sum of the credits allowable under this 
                subpart (other than this section) and section 27 for 
                the taxable year.
    ``(c) Carryforwards of Unused Credit.--
            ``(1) Rule for years in which all personal credits allowed 
        against regular and alternative minimum tax.--In the case of a 
        taxable year to which section 26(a)(2) applies, if the credit 
        allowable under subsection (a) exceeds the limitation imposed 
        by section 26(a)(2) for such taxable year reduced by the sum of 
        the credits allowable under this subpart (other than this 
        section), such excess shall be carried to the succeeding 
        taxable year and added to the credit allowable under subsection 
        (a) for such succeeding taxable year.
            ``(2) Rule for other years.--In the case of a taxable year 
        to which section 26(a)(2) does not apply, if the credit 
        allowable under subsection (a) exceeds the limitation imposed 
        by subsection (b)(4) for such taxable year, such excess shall 
        be carried to the succeeding taxable year and added to the 
        credit allowable under subsection (a) for such succeeding 
        taxable year.
            ``(3) Limitation.--No credit may be carried forward under 
        this subsection to any taxable year after the 5th taxable year 
        after the taxable year in which the credit arose. For purposes 
        of the preceding sentence, credits shall be treated as used on 
        a first-in first-out basis.
    ``(d) Qualified Infertility Treatment Expenses.--For purposes of 
this section--
            ``(1) In general.--The term `qualified infertility 
        treatment expenses' means amounts paid or incurred for the 
        treatment of infertility via in vitro fertilization if such 
        treatment is--
                    ``(A) provided by a licensed physician, licensed 
                surgeon, or other licensed medical practitioner, and
                    ``(B) administered with respect to a diagnosis of 
                infertility by a physician licensed in the United 
                States.
            ``(2) Treatments in advance of infertility arising from 
        medical treatments.--In the case of expenses incurred in 
        advance of a diagnosis of infertility for fertility 
        preservation procedures which are conducted prior to medical 
        procedures that, as determined by a physician licensed in the 
        United States, may cause involuntary infertility or 
        sterilization, such expenses shall be treated as qualified 
        infertility treatment expenses--
                    ``(A) notwithstanding paragraph (1)(B), and
                    ``(B) without regard to whether a diagnosis of 
                infertility subsequently results.
        Expenses for fertility preservation procedures in advance of a 
        procedure designed to result in infertility or sterilization 
        shall not be treated as qualified infertility treatment 
        expenses.
            ``(3) Infertility.--The term `infertility' means the 
        inability to conceive or to carry a pregnancy to live birth, 
        including iatrogenic infertility resulting from medical 
        treatments such as chemotherapy, radiation or surgery. Such 
        term does not include infertility or sterilization resulting 
        from a procedure designed for such purpose.
    ``(e) Eligible Individual.--For purposes of this section, the term 
`eligible individual' means an individual--
            ``(1) who has been diagnosed with infertility by a 
        physician licensed in the United States, or
            ``(2) with respect to whom a physician licensed in the 
        United States has made the determination described in 
        subsection (d)(2).
    ``(f) Filing Requirements.--Married taxpayers must file joint 
returns. Rules similar to the rules of paragraphs (2), (3), and (4) of 
section 21(e) shall apply for purposes of this section.
    ``(g) Adjustments for Inflation.--
            ``(1) Dollar limitations.--In the case of a taxable year 
        beginning after December 31, 2012, the dollar amount in 
        subsection (b)(1) 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 the calendar year in which 
                the taxable year begins, determined by substituting 
                `calendar year 2011' for `calendar year 1992' in 
                subparagraph (B) thereof.
        If any amount as increased under the preceding sentence is not 
        a multiple of $10, such amount shall be rounded to the nearest 
        multiple of $10.
            ``(2) Income limitation.--In the case of a taxable year 
        beginning after December 31, 2002, the dollar amount in 
        subsection (b)(2)(A)(i) 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 the calendar year in which 
                the taxable year begins, determined by substituting 
                `calendar year 2001' for `calendar year 1992' in 
                subparagraph (B) thereof.
        If any amount as increased under the preceding sentence is not 
        a multiple of $10, such amount shall be rounded to the nearest 
        multiple of $10.''.
    (b) Conforming Amendments.--
            (1) The table of sections for subpart A of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by inserting before the item relating to section 24 
        the following new item:

``Sec. 23A. Credit for certain infertility treatments.''.
            (2) Section 36C(b)(4) of such Code is amended by striking 
        ``section 25D'' and inserting ``sections 23A and 25D''.
            (3) Section 25(e)(1)(C)(ii) of such Code is amended by 
        inserting ``23A,'' before ``24,''.
            (4) Section 25D(c)(1)(B) of such Code is amended by 
        striking ``section 27'' and inserting ``sections 23A and 27''.
            (5) Section 1400C(d)(1) of such Code is amended by striking 
        ``section 25D'' and inserting ``sections 23A and 25D''.
            (6) Section 1400C(d)(2) of such Code is amended by 
        inserting ``23A,'' after ``23,''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2011.
[EX A]:
Family Act of 2011 - Amends the Internal Revenue Code to allow an income-based tax credit for 50% of qualified infertility treatment expenses. Allows $13,360 of such expenses to be taken into account for purposes of such credit for all taxable years. Defines "qualified infertility treatment expenses" as amounts paid for the treatment of infertility via in vitro fertilization if such treatment is provided by a licensed physician, surgeon, or other medical practitioner and is administered with respect to a diagnosis of infertility by a physician licensed in the United States.