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

Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be referred to as the ``Gallatin Range Consolidation 
and Protection Act of 1993''.

SEC. 2. FINDINGS.

    Congress finds that--
        (1) the lands north of Yellowstone National Park possess 
    outstanding natural characteristics and wildlife habitats that give 
    the lands high value as lands added to the National Forest System; 
    and
        (2) it is in the interest of the United States for the 
    Secretary, acting through the Forest Service, to enter into an 
    option agreement with Big Sky Lumber Company and Louisiana Pacific 
    Corporation to fulfill the purposes of this Act.

SEC. 3. BIG SKY LUMBER LAND EXCHANGE--GALLATIN AREA.

    (a) In General.--Notwithstanding any other provision of law, the 
Secretary of Agriculture (referred to in this Act as the ``Secretary'', 
unless the context otherwise requires) shall acquire by exchange certain 
lands and interests in lands of the Big Sky Lumber Company (referred to 
in this Act as the ``Company''), in and adjacent to the Hyalite-
Porcupine-Buffalo Horn Wilderness Study Area, the Scapegoat Wilderness 
Area, and other lands in the Gallatin National Forest in accordance with 
this section.
    (b) Description of Lands.--
        (1) Offer and acceptance of land.--If the Company offers to the 
    United States acceptable fee title, including mineral interests, to 
    approximately 37,752 acres of land owned by the Company and 
    available for exchange, as depicted on two maps entitled ``Proposed 
    BSL Land Acquisitions'', East Half and West Half Gallatin National 
    Forest, dated February 1993 the Secretary shall accept a warranty 
    deed to the land.
        (2) Exchange.--In exchange for the lands described in paragraph 
    (1) and subject to valid existing rights, the Secretary of the 
    Interior shall convey, by patent, the fee title to approximately 
    16,278 acres of National Forest System lands available for exchange 
    as depicted on the maps referred to in paragraph (1), and the five 
    maps entitled ``H.R. 873, the Gallatin Range Consolidation and 
    Protection Act of 1993'', Lolo and Flathead National Forest, subject 
    to--
            (A) the reservation of ditches and canals required by the 
        first section of the Act entitled ``An Act making appropriations 
        for sundry civil expenses of the Government for the fiscal year 
        ending June thirtieth, eighteen hundred and ninety-one, and for 
        other purposes'', approved August 30, 1890 (26 Stat. 371, 
        chapter 837; 43 U.S.C. 945);
            (B) the reservation of rights under Federal Oil and Gas 
        Lease numbers 49739, 55610, 40389, 53670, 40215, 33385, 53736, 
        and 38684; and
            (C) such other terms, conditions, reservations, and 
        exceptions as may be agreed upon by the Secretary and the 
        Company.
        (3) Termination of leases.--
            (A) Vesting of rights and interests.--Upon termination or 
        relinquishment of the leases referred to in paragraph (2)(B), 
        all the rights and interests in such leases reserved under 
        paragraph (2)(B) shall immediately vest in the Company and its 
        successors and assigns.
            (B) Notice.--The Secretary shall provide notice of the 
        termination or relinquishment of the leases referred to in 
        paragraph (2)(B) by a document suitable for recording in the 
        county in which the leased lands are located.
    (c) Easements.--
        (1) In general.--Reciprocal easements in accordance with this 
    subsection shall be conveyed at the time of the exchange authorized 
    by this section.
        (2) Conveyance by the secretary.--The Secretary shall, in 
    consideration of the easements conveyed by the Company under 
    paragraph (3), and under the authority of section 2 of Public Law 
    88-257 (commonly known as the ``National Forest Roads and Trails 
    Act'') (16 U.S.C. 533), or the Federal Lands Policy and Management 
    Act of 1976 (43 U.S.C. 1701 et seq.), execute and deliver to the 
    Company such easements or other rights-of-way over federally owned 
    lands as may be agreed to by the Secretary and the Company.
        (3) Conveyance by the company.--The Company shall, in 
    consideration of the easements conveyed by the Secretary under 
    paragraph (2), execute and deliver to the United States such 
    easements or other rights-of-way across Company-owned lands included 
    in this exchange as may be agreed to by the Secretary and the 
    Company.
    (d) North Bridger Range.--
        (1) Covenants and other restrictions.--As a condition of the 
    exchange, with respect to such lands depicted on the map entitled 
    ``North Bridger Range'', dated May 1993, the Company shall agree 
    that--
            (A) the holders, or their successors or assigns, of grazing 
        leases on such lands on the date of enactment of this Act shall 
        be permitted to continue to use such lands for grazing under 
        terms acceptable to the Company and the permittees for so long 
        as the Company owns such lands and for two years after the 
        Company has sold or disposed of such lands; and
            (B) the timber harvest practices used on such lands shall be 
        conducted in accordance with Montana Forestry Best Management 
        Practices, the Montana Streamside Zone Management Law (Mont. 
        Code Ann. sec. 77-5-301 et seq.), and all other applicable laws 
        of the State of Montana.
        (2) Future acquisition.--The Secretary shall consider the 
    desirability of possible acquisition, through exchange under 
    existing law, of any of the lands described in paragraph (1), and 
    shall, not later than one year after the date of enactment of this 
    Act, report to the Committee on Energy and Natural Resources of the 
    Senate and the Committee on Natural Resources of the House of 
    Representatives concerning the desirability of an exchange.
    (e) Timing of Transaction.--
        (1) Determination.--The Secretary shall review the title for the 
    non-Federal lands described in subsection (b), and the appraisal and 
    titles for the non-Federal lands described in sections 4 and 5, and, 
    within sixty days after receipt of all applicable appraisal and 
    title documents from the Company, determine whether--
            (A) the applicable title standards for Federal land 
        acquisition have been satisfied or the quality of title is 
        otherwise acceptable to the Secretary;
            (B) all draft conveyances and closing documents have been 
        received and approved;
            (C) a current title commitment verifying compliance with 
        applicable title standards has been issued to the Secretary;
            (D) the appraisals comply with applicable Forest Service 
        standards; and
            (E) except as provided in section (8)(b), the title includes 
        both the surface and subsurface estates without reservation or 
        exception (except by the United States or the State of Montana, 
        by patent), including--
                (i) minerals or mineral rights;
                (ii) timber or timber rights; and
                (iii) any other interest in the property.
        (2) Conveyance of title.--In the event the appraisal and/or 
    quality of title do not meet Federal standards or are otherwise 
    determined unacceptable to the Secretary, the Secretary shall advise 
    the Company regarding corrective actions necessary to make an 
    affirmative determination under paragraph (1). The Secretary, acting 
    through the Chief of the Forest Service, shall effect the conveyance 
    of lands described in subsection (b)(2) not later than sixty days 
    after the Secretary has made an affirmative determination under 
    paragraph (1).
    (f) Compliance With Option.--Notwithstanding section (3)(e)(2), the 
Secretary shall not consummate the conveyance of lands described in 
subsection (b)(2) until the Secretary has determined that title to the 
lands described in sections 4 and 5 have been escrowed as required by 
the document entitled ``Option Agreement for the Exchange and/or 
Purchase of Real Property Pursuant to the Gallatin Range Consolidation 
and Protection Act of 1993'' (referred to in this Act as ``the 
Option''), executed by the Company, as seller.
    (g) References.--References in this Act to the Company shall include 
references to the successors and assigns of the Company.

SEC. 4. LAND CONSOLIDATION--PORCUPINE AREA.

    (a) Acquisition of Porcupine Property.--The Secretary is authorized 
and directed to acquire, by purchase or exchange, lands and interests in 
lands listed as ``Exhibit A, Porcupine Area'', in the Option, in 
accordance with the terms and conditions of the Option for the fair 
market value of such lands and interests, determined at the time of 
acquisition, in accordance with the appraisal standards specified in the 
Option.
    (b) Reports to Congress.--The Secretary shall report annually to the 
Committee on Energy and Natural Resources of the Senate and the 
Committee on Natural Resources of the House of Representatives, on the 
status of the acquisition authorized by this section.

SEC. 5. LAND CONSOLIDATION--TAYLOR FORK AREA.

    (a) Acquisition of Taylor Fork Property.--The Secretary is 
authorized and directed to acquire, by purchase or exchange, lands and 
interests in lands as listed as ``Exhibit A, Taylor Fork Area'', in the 
Option, in accordance with the terms and conditions of the Option for 
the fair market value of such lands and interests, determined at the 
time of acquisition, in accordance with the appraisal standards 
specified in the Option.
    (b) Reports to Congress.--The Secretary shall report annually to the 
Committee on Energy and Natural Resources of the Senate and the 
Committee on Natural Resources of the House of Representatives, on the 
status of the pending acquisition authorized by this section.

SEC. 6. LAND CONSOLIDATION--GALLATIN ROADED AREA.

    (a) Acquisition of Gallatin Roaded Property.--The Secretary is 
authorized and directed to acquire, by purchase or exchange, lands and 
interests in lands as listed as ``Exhibit A, Gallatin Roaded'', in the 
Option, in accordance with the terms and conditions of the Option not 
otherwise acquired, purchased, or exchanged under section 3, 4, or 5.
    (b) Reports to Congress.--The Secretary shall report annually to the 
Committee on Energy and Natural Resources of the Senate and the 
Committee on Natural Resources of the House of Representatives, on the 
status of the acquisition authorized by this section.

SEC. 7. SEVERED MINERAL EXCHANGE.

    (a) Findings.--Congress finds that--
        (1) underlying certain areas in Montana described in subsection 
    (b) are mineral rights owned by subsidiaries of Burlington 
    Resources, Incorporated and its successors and assigns (referred to 
    in this Act as ``Burlington'');
        (2) there are federally owned minerals underlying lands of 
    Burlington lying outside those areas;
        (3) Burlington has agreed in principle with the Secretary to an 
    exchange of mineral rights to consolidate surface and subsurface 
    ownerships and to avoid potential conflicts with the surface 
    management of the areas; and
        (4) it is desirable that an exchange of lands be completed not 
    later than two years after the date of enactment of this Act.
    (b) Mineral Interests.--
        (1) Acquisition.--Pursuant to an exchange agreement between the 
    Secretary and Burlington, the Secretary may acquire mineral 
    interests owned by Burlington or an affiliate of Burlington 
    underlying surface lands owned by the United States located in the 
    areas depicted on the maps entitled ``Severed Minerals Exchange, 
    Clearwater-Monture Area'', dated September 1988, and ``Severed 
    Mineral Exchanges, Gallatin Area'', dated September 1988, or in 
    fractional sections adjacent to the areas depicted on the maps.
        (2) Exchange.--In exchange for the mineral interests conveyed to 
    the Secretary pursuant to paragraph (1), the Secretary of the 
    Interior shall convey, subject to valid existing rights, such 
    federally owned mineral interests as the Secretary and Burlington 
    may agree upon.
    (c) Equal Value.--
        (1) In general.--The value of the mineral interests exchanged 
    under subsection (b) shall be approximately equal in value based 
    upon available information.
        (2) Appraisal.--To ensure that the wilderness or other natural 
    values of the area are not affected by the exchange, a formal 
    appraisal based upon drilling or other surface disturbing activities 
    shall not be required for any mineral interest proposed for 
    exchange, except that the Secretary and Burlington shall fully share 
    all available information on the quality and quantity of mineral 
    interests proposed for exchange.
        (3) Inadequate information.--In the absence of adequate 
    information regarding values of minerals proposed for exchange, the 
    Secretary and Burlington may agree to an exchange on the basis of 
    mineral interests of similar development potential, geologic 
    character, and similar factors.
    (d) Identification of Federally Owned Mineral Interests.--
        (1) In general.--Subject to paragraph (2), mineral interests 
    conveyed by the United States pursuant to this section shall 
    underlie lands the surface of which are owned by Burlington.
        (2) Other interests.--If there are not sufficient federally 
    owned mineral interests of approximately equal value underlying 
    lands owned by Burlington, the Secretary and the Secretary of the 
    Interior may identify for exchange other federally owned mineral 
    interests in lands in the State of Montana of which the surface 
    estate is in private ownership.
    (e) Consultation With the Department of the Interior.--
        (1) In general.--The Secretary shall consult with the Secretary 
    of the Interior in the negotiation of the exchange agreement 
    authorized by subsection (b), particularly with respect to the 
    inclusion in the agreement of a provision authorizing the exchange 
    of federally owned mineral interests lying outside the boundaries of 
    units of the National Forest System.
        (2) Conveyance.--Notwithstanding any other law, the Secretary of 
    the Interior shall convey the federally owned mineral interests 
    identified in a final exchange agreement between the Secretary of 
    Agriculture and Burlington and affiliates of Burlington.
    (f) Mineral Interest Defined.--For purposes of this section, the 
term ``mineral interests'' includes all locatable and leasable minerals, 
including oil and gas, geothermal resources, and other subsurface 
rights.

SEC. 8. GENERAL PROVISIONS.

    (a) Maps.--The maps referred to in sections 3, 4, 5, 6, and 7 are 
subject to such minor corrections as may be agreed upon by the Secretary 
and the Company. The Secretary shall notify the Committee on Energy and 
Natural Resources of the United States Senate and the Committee on 
Natural Resources of the United States House of Representatives of any 
corrections made pursuant to the subsection. The maps shall be on file 
and available for public inspection in the office of Chief, Forest 
Service, USDA.
    (b) Title of Lands Conveyed to the United States.--
        (1) Quality of title and rights.--Subject to paragraph (2), the 
    rights, title, and interests to lands conveyed to the United States 
    under sections 4, 5, and 6 shall, at a minimum, consist of the 
    surface estate and the subsurface rights owned by the Company or 
    Burlington where applicable.
        (2) Exception.--The Secretary may accept title subject to 
    outstanding or reserved oil and gas and geothermal rights, except 
    that there shall be no surface occupancy permitted on the lands 
    acquired by the United States under sections 4, 5, and 6 for access 
    to reserved or outstanding rights or exploration or development of 
    such lands.
        (3) Access.--No portion of lands acquired by the United States 
    under this Act shall be available for access to, or exploration or 
    development of, any reserved or outstanding oil, gas, geothermal, or 
    other non-Federal property interest.
    (c) National Forest Lands.--
        (1) In general.--All lands conveyed to the United States under 
    this Act shall be added to and administered as part of the Gallatin 
    National Forest of the National Forest System by the Secretary in 
    accordance with the laws and regulations pertaining to the National 
    Forest System.
        (2) Hyalite-porcupine-buffalo horn wilderness study area.--Lands 
    acquired within the Hyalite-Porcupine-Buffalo Horn Wilderness Study 
    Area shall be managed to maintain their presently existing 
    wilderness character and potential for inclusion in the National 
    Wilderness Preservation System in accordance with the Montana 
    Wilderness Study Act of 1977 (16 U.S.C. 1132 note).

SEC. 9. AUTHORIZATION OF APPROPRIATIONS.

    There are authorized to be appropriated such sums as are necessary 
to carry out this Act.







                                Speaker of the House of Representatives.







                             Vice President of the United States and    
                                                President of the Senate.

Output: Gallatin Range Consolidation and Protection Act of 1993 - Directs the Secretary of Agriculture to acquire:  (1) by exchange from the Big Sky Lumber Company, specified lands and interests north of Yellowstone National Park, including land in and adjacent to the Hyalite-Porcupine-Buffalo Horn Wilderness Study Area, the Scapegoat Wilderness Area, and other lands in the Gallatin National Forest; and (2) by purchase or exchange from the Company, lands and interests in the Porcupine Area, the Taylor Fork Area, and the Gallatin Area. Requires the Secretary of the Interior to convey National Forest System lands as part of such exchange.  Sets forth conditions for such exchange with respect to leases and easements.  Provides for the continuation of grazing on the North Bridger Range lands and requires timber harvest practices on such lands to be in accordance with the laws of the State of Montana. Authorizes the Secretary of Agriculture, pursuant to an agreement with Burlington Resources, Incorporated, to acquire mineral interests owned by Burlington underlying surface lands owned by the United States and located within the Clearwater-Monture Area and the Gallatin Area. Requires such acquisition to be made through exchange to Burlington of other federally owned mining interests that the parties may agree to. Requires consultation with the Secretary of the Interior in the negotiation of such exchange. Requires all lands conveyed to the United States under this Act to be added to and administered as part of the Gallatin National Forest. Authorizes appropriations.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Relief Certainty Act of 2011''.

                     TITLE I--PERMANENT TAX RELIEF

SEC. 101. REPEAL OF EGTRRA SUNSET.

    Section 901 of the Economic Growth and Tax Relief Reconciliation 
Act of 2001 is repealed.

SEC. 102. REPEAL OF JGTRRA SUNSET.

    Section 303 of the Jobs and Growth Tax Relief Reconciliation Act of 
2003 is repealed.

SEC. 103. TECHNICAL AND CONFORMING AMENDMENTS.

    The Secretary of the Treasury or the Secretary's delegate shall, 
not later than 90 days after the date of the enactment of this Act, 
submit to the Committee on Ways and Means of the House of 
Representatives and the Committee on Finance of the Senate a draft of 
any technical and conforming changes in the Internal Revenue Code of 
1986 which are necessary to reflect throughout such Code the purposes 
of the provisions of, and amendments made by, this Act.

               TITLE II--PERMANENT INDIVIDUAL AMT RELIEF

SEC. 201. PERMANENT INDIVIDUAL AMT RELIEF.

    (a) Modification of Alternative Minimum Tax Exemption Amount.--
            (1) In general.--Paragraph (1) of section 55(d) of the 
        Internal Revenue Code of 1986 (relating to exemption amount) is 
        amended to read as follows:
            ``(1) Exemption amount for taxpayers other than 
        corporations.--In the case of a taxpayer other than a 
        corporation, the term `exemption amount' means--
                    ``(A) the dollar amount for taxable years beginning 
                in the calendar year as specified in the table 
                contained in paragraph (4)(A) in the case of--
                            ``(i) a joint return, or
                            ``(ii) a surviving spouse,
                    ``(B) the dollar amount for taxable years beginning 
                in the calendar year as specified in the table 
                contained in paragraph (4)(B) in the case of an 
                individual who--
                            ``(i) is not a married individual, and
                            ``(ii) is not a surviving spouse,
                    ``(C) 50 percent of the dollar amount applicable 
                under paragraph (1)(A) in the case of a married 
                individual who files a separate return, and
                    ``(D) $22,500 in the case of an estate or trust.
        For purposes of this paragraph, the term `surviving spouse' has 
        the meaning given to such term by section 2(a), and marital 
        status shall be determined under section 7703.''.
            (2) Specified exemption amounts.--Section 55(d) of such 
        Code is amended by adding at the end the following new 
        paragraph:
            ``(4) Specified exemption amounts.--
                    ``(A) Taxpayers described in paragraph (1)(A).--For 
                purposes of paragraph (1))(A)--


------------------------------------------------------------------------
                                                                 The
             ``For taxable years beginning in--               exemption
                                                              amount is:
------------------------------------------------------------------------
2011.......................................................      $74,450
2012.......................................................      $78,250
2013.......................................................      $81,450
2014.......................................................      $85,050
2015.......................................................      $88,650
2016.......................................................      $92,650
2017.......................................................      $96,550
2018.......................................................     $100,950
2019.......................................................     $105,150
2020.......................................................     $109,950
2021.......................................................    $112,250.
------------------------------------------------------------------------

                    ``(B) Taxpayers described in paragraph (1)(B).--For 
                purposes of paragraph (1))(B)--


------------------------------------------------------------------------
                                                                 The
             ``For taxable years beginning in--               exemption
                                                              amount is:
------------------------------------------------------------------------
2011.......................................................      $48,450
2012.......................................................      $50,350
2013.......................................................      $51,950
2014.......................................................      $53,750
2015.......................................................      $55,550
2016.......................................................      $57,550
2017.......................................................      $59,500
2018.......................................................      $61,700
2019.......................................................      $63,800
2020.......................................................      $66,200
2021.......................................................  $68,200.''.
------------------------------------------------------------------------

    (b) Alternative Minimum Tax Relief for Nonrefundable Credits.--
            (1) In general.--Subsection (a) of section 26 of the 
        Internal Revenue Code of 1986 is amended to read as follows:
    ``(a) Limitation Based on Amount of Tax.--The aggregate amount of 
credits allowed by this subpart for the taxable year shall not exceed 
the sum of--
            ``(1) the taxpayer's regular tax liability for the taxable 
        year reduced by the foreign tax credit allowable under section 
        27(a), and
            ``(2) the tax imposed by section 55(a) for the taxable 
        year.''.
            (2) Conforming amendments.--
                    (A) Child tax credit.--
                            (i) Section 24(b) of such Code is amended 
                        by striking paragraph (3).
                            (ii) Section 24(d)(1) of such Code is 
                        amended--
                                    (I) by striking ``section 26(a)(2) 
                                or subsection (b)(3), as the case may 
                                be,'' each place it appears in 
                                subparagraphs (A) and (B) and inserting 
                                ``section 26(a)'', and
                                    (II) by striking ``section 26(a)(2) 
                                or subsection (b)(3), as the case may 
                                be'' in the second last sentence and 
                                inserting ``section 26(a)''.
                    (B) Credit for interest on certain home 
                mortgages.--Section 25(e)(1)(C) of such Code is amended 
                to read as follows:
                    ``(C) Applicable tax limit.--For purposes of this 
                paragraph, the term `applicable tax limit' means the 
                limitation imposed by section 26(a) for the taxable 
                year reduced by the sum of the credits allowable under 
                this subpart (other than this section and sections 23, 
                25D, and 1400C).''.
                    (C) Savers' credit.--Section 25B of such Code is 
                amended by striking subsection (g).
                    (D) Residential energy efficient property.--Section 
                25D(c) of such Code is amended to read as follows:
    ``(c) Carryforward of Unused Credit.--If the credit allowable under 
subsection (a) exceeds the limitation imposed by section 26(a) 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.''.
                    (E) Certain plug-in electric vehicles.--Section 
                30(c)(2) of such Code is amended to read as follows:
            ``(2) Personal credit.--For purposes of this title, the 
        credit allowed under subsection (a) for any taxable year 
        (determined after application of paragraph (1)) shall be 
        treated as a credit allowable under subpart A for such taxable 
        year.''.
                    (F) Alternative motor vehicle credit.--Section 
                30B(g)(2) of such Code is amended to read as follows:
            ``(2) Personal credit.--For purposes of this title, the 
        credit allowed under subsection (a) for any taxable year 
        (determined after application of paragraph (1)) shall be 
        treated as a credit allowable under subpart A for such taxable 
        year.''.
                    (G) New qualified plug-in electric vehicle 
                credit.--Section 30D(c)(2) of such Code is amended to 
                read as follows:
            ``(2) Personal credit.--For purposes of this title, the 
        credit allowed under subsection (a) for any taxable year 
        (determined after application of paragraph (1)) shall be 
        treated as a credit allowable under subpart A for such taxable 
        year.''.
                    (H) Cross references.--Section 55(c)(3) of such 
                Code is amended by striking ``26(a), 30C(d)(2),'' and 
                inserting ``30C(d)(2)''.
                    (I) Foreign tax credit.--Section 904 of such Code 
                is amended by striking subsection (i) and by 
                redesignating subsections (j), (k), and (l) as 
                subsections (i), (j), and (k), respectively.
                    (J) First-time home buyer credit for the district 
                of columbia.--Section 1400C(d) of such Code is amended 
                to read as follows:
    ``(d) Carryforward of Unused Credit.--If the credit allowable under 
subsection (a) exceeds the limitation imposed by section 26(a) for such 
taxable year reduced by the sum of the credits allowable under subpart 
A of part IV of subchapter A (other than this section and section 25D), 
such excess shall be carried to the succeeding taxable year and added 
to the credit allowable under subsection (a) for such taxable year.''.
            (3) Adoption credit.--
                    (A) In general.--Section 10909 of the Patient 
                Protection and Affordable Care Act, and the amendments 
                made thereby, are repealed; and the Internal Revenue 
                Code of 1986 shall be applied as if such section, and 
                amendments, had never been enacted.
                    (B) Conforming amendments.--
                            (i) Section 23(b) of the Internal Revenue 
                        Code of 1986, as in effect on December 31, 
                        2009, is amended by striking paragraph (4).
                            (ii) Section 23(c) of such Code, as in 
                        effect on December 31, 2009, is amended by 
                        striking paragraphs (1) and (2) and inserting 
                        before paragraph (3) the following:
            ``(1) In general.--If the credit allowable under subsection 
        (a) for any taxable year exceeds the limitation imposed by 
        section 26(a) for such taxable year, reduced by the sum of the 
        credits allowable under this subpart (other than this section 
        and sections 25D and 1400C), such excess shall be carried to 
        the succeeding taxable year and added to the credit allowable 
        under subsection (a) for such taxable year.''.
                            (iii) Section 23(c) of such Code, as in 
                        effect on December 31, 2009, is amended by 
                        redesignating paragraph (3) as paragraph (2).
    (c) Effective Date.--The amendments and the repeal made by this 
section shall apply to taxable years beginning after December 31, 2010.

                 TITLE III--PERMANENT ESTATE TAX RELIEF

SEC. 301. PERMANENT ESTATE TAX RELIEF.

    (a) In General.--Title III of the Tax Relief, Unemployment 
Insurance Reauthorization, and Job Creation Act of 2010, and the 
amendments made thereby, are repealed; and the Internal Revenue Code of 
1986 shall be applied as if such title, and amendments, had never been 
enacted.
    (b) Effective Date.--The repeal made by this section shall apply to 
estates of decedents dying, gifts made, and generation skipping 
transfers after December 31, 2009.

Output: Tax Relief Certainty Act of 2011 - Eliminates: (1) the terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001, thus making the tax relief provisions of such Act permanent; and (2) the terminating date of the Jobs and Growth Tax Relief Reconciliation Act of 2003 applicable to reductions in the tax rate for dividend and capital gain income.

Amends the Internal Revenue Code to: (1) phase-in between 2011 through 2021increases in the exemption amount for the alternative minimum tax (AMT); and (2) make permanent offsets against the AMT for certain nonrefundable tax credits.

Makes permanent the repeal of the estate, gift, and generation-skipping transfer taxes for decedents dying, gifts made, and generation skipping transfers after December 31, 2009.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as ``Aimee's Law''.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Dangerous sexual offense.--The term ``dangerous sexual 
        offense'' means sexual abuse or sexually explicit conduct 
        committed by an individual who has attained the age of 18 years 
        against an individual who has not attained the age of 14 years.
            (2) Murder.--The term ``murder'' has the meaning given that 
        term in section 1111 of title 18, United States Code.
            (3) Rape.--The term ``rape'' means any conduct constituting 
        unlawful sexual intercourse with another individual without the 
        consent of such other individual.
            (4) Sexual abuse.--The term ``sexual abuse'' has the 
        meaning given that term in section 3509 of title 18, United 
        States Code.
            (5) Sexual contact.--The term ``sexual contact'' has the 
        meaning given that term in section 2246 of title 18, United 
        States Code.
            (6) Sexually explicit conduct.--The term ``sexually 
        explicit conduct'' has the meaning given that term in section 
        2256 of title 18, United States Code.

SEC. 3. REIMBURSEMENT TO STATES FOR CRIMES COMMITTED BY CERTAIN 
              RELEASED FELONS.

    (a) Penalty.--
            (1) In general.--Subject to paragraph (2), in any case in 
        which a State convicts an individual of murder, rape, or a 
        dangerous sexual offense, who has a prior conviction for any 1 
        of those offenses in another State, the Attorney General shall 
        transfer an amount equal to the costs of incarceration, 
        prosecution, and apprehension of that individual, from Federal 
        law enforcement assistance funds that have been allocated to 
        but not distributed to the State that convicted such individual 
        of the prior offense, to the State account that collects 
        Federal law enforcement assistance funds of the State that 
        convicted that individual of the subsequent offense.
            (2) Multiple states.--In any case in which a State convicts 
        an individual of murder, rape, or a dangerous sexual offense, 
        who has a prior conviction for any 1 or more of those offenses 
        in more than 1 other State, the Attorney General shall transfer 
        an amount equal to the costs of incarceration, prosecution, and 
        apprehension of that individual, from Federal law enforcement 
        assistance funds that have been allocated to but not 
        distributed to each State that convicted such individual of the 
        prior offense, to the State account that collects Federal law 
        enforcement assistance funds of the State that convicted that 
        individual of the subsequent offense.
    (b) State Applications.--In order to receive an amount transferred 
under subsection (a), the chief executive of a State shall submit to 
the Attorney General an application, in such form and containing such 
information as the Attorney General may reasonably require, which shall 
include a certification that the State has convicted an individual of 
murder, rape, or a dangerous sexual offense, who has a prior conviction 
for 1 of those offenses in another State.
    (c) Source of Funds.--Any amount transferred under subsection (a) 
shall be derived by reducing the amount of Federal law enforcement 
assistance funds received by the State that convicted such individual 
of the prior offense before the distribution of the funds to the State. 
The Attorney General, in consultation with the chief executive of the 
State that convicted such individual of the prior offense, shall 
establish a payment schedule.
    (d) Construction.--Nothing in this section may be construed to 
diminish or otherwise affect any court ordered restitution.
    (e) Exception.--This section does not apply if an individual 
convicted of murder, rape, or a dangerous sexual offense has escaped 
prison and subsequently been convicted for an offense described in 
subsection (a).

SEC. 4. COLLECTION OF RECIDIVISM DATA.

    (a) In General.--Beginning with calendar year 1999, and each 
calendar year thereafter, the Attorney General shall collect and 
maintain information relating to, with respect to each State--
            (1) the number of convictions during that calendar year for 
        murder, rape, and any sex offense in the State in which, at the 
        time of the offense, the victim had not attained the age of 14 
        years and the offender had attained the age of 18 years; and
            (2) the number of convictions described in paragraph (1) 
        that constitute second or subsequent convictions of the 
        defendant of an offense described in that paragraph.
    (b) Report.--Not later than March 1, 2000, and on March 1 of each 
year thereafter, the Attorney General shall submit to Congress a 
report, which shall include--
            (1) the information collected under subsection (a) with 
        respect to each State during the preceding calendar year; and
            (2) the percentage of cases in each State in which an 
        individual convicted of an offense described in subsection 
        (a)(1) was previously convicted of another such offense in 
        another State during the preceding calendar year.


Output: Aimee's Law - Directs the Attorney General, in any case in which a State convicts of murder, rape, or a dangerous sexual offense an individual who has a prior conviction for any one of those offenses in another State, to transfer an amount equal to the costs of incarceration, prosecution, and apprehension of that individual from Federal law enforcement assistance funds that have been allocated to but not distributed to the State that convicted such individual of the prior offense to the State that convicted that individual of the subsequent offense. 
Directs the Attorney General, in any case in which a State convicts of murder, rape, or a dangerous sexual offense an individual who has a prior conviction for any one or more of those offenses in more than one other State, to transfer an amount equal to the costs of incarceration, prosecution, and apprehension of that individual from Federal law enforcement assistance funds that have been allocated to but not distributed to each State that convicted such individual of the prior offense to the State that convicted that individual of the subsequent offense. 
Requires the chief executive officer of a State, in order to receive such transferred funds, to submit to the Attorney General an application including a certification that the State has convicted of murder, rape, or a dangerous sexual offense an individual who has a prior conviction for one of those offenses in another State. 
Specifies that any such transferred amount shall be derived by reducing the amount of Federal law enforcement assistance funds received by the State that convicted such individual of the prior offense before the distribution of the funds to the State.  Directs the Attorney General to establish a payment schedule. 
Makes such provisions inapplicable if an individual convicted of murder, rape, or a dangerous sexual offense has escaped and subsequently been convicted for such an offense. 
(Sec. 4) Directs the Attorney General to: (1) collect and maintain information relating to the number of convictions (during the calendar year) for murder, rape, and any sex offense in the State in which, at the time of the offense, the victim had not attained age 14 and the offender had attained age 18, and the number of such convictions that constitute second or subsequent convictions of the defendant of such an offense; and (2) report to Congress.