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 Input:
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Keeping Families 
Together Act of 2001''.
    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Restoration of definition of aggravated felony (repeal of 
                            section 321 of IIRIRA).
Sec. 3. Restoration of detention policy.
Sec. 4. Repeal of time stop provisions.
Sec. 5. Repeal of section 101(a)(48).
Sec. 6. Restoration of section 212(c).
Sec. 7. Restoration of judicial review provisions.
Sec. 8. Post-proceeding relief for affected aliens.

SEC. 2. RESTORATION OF DEFINITION OF AGGRAVATED FELONY (REPEAL OF 
              SECTION 321 OF IIRIRA).

    (a) In General.--Effective as if included in the enactment of the 
Illegal Immigration Reform and Immigrant Responsibility Act of 1996 
(division C of Public Law 104-208), section 321 of such Act is repealed 
and the provisions of law amended by such section are restored as if 
such section had not been enacted.
    (b) Restoration of Rights.--Any alien whose legal permanent 
resident status, application for permanent residence, or application 
for cancellation of removal, was affected by the changes in the 
definition of ``aggravated felony'' made by such section 321 may apply 
to the Attorney General to be considered for adjustment of status or 
cancellation of removal in conformance with the provisions of section 
101(a)(43) of the Immigration and Nationality Act, as restored by 
subsection (a).

SEC. 3. RESTORATION OF DETENTION POLICY.

    (a) In General.--Section 236(c) of the Immigration and Nationality 
Act (8 U.S.C. 1226(c)) is amended to read as follows:
    ``(c) Detention of Criminal Aliens.--
            ``(1) In general.--The Attorney General shall take into 
        custody any alien convicted of an aggravated felony upon 
        release of the alien (regardless of whether or not such release 
        is on parole, supervised release, or probation, and regardless 
        of the possibility of rearrest or further confinement in 
        respect of the same offense). Notwithstanding subsection (a) or 
        section 241(a) but subject to paragraph (2), the Attorney 
        General shall not release such felon from custody.
            ``(2) Non-release.--The Attorney General may not release 
        from custody any who has been convicted of an aggravated 
        felony, either before or after a determination of removability, 
        unless--
                    ``(A)(i) the alien was lawfully admitted, or
                    ``(ii) the alien was not lawfully admitted but the 
                alien cannot be removed because the designated country 
                of removal will not accept the alien; and
                    ``(B) the alien satisfies the Attorney General that 
                the alien will not pose a danger to the safety of other 
                persons or of property and is likely to appear for any 
                scheduled proceeding.''.
    (b) Effective Date.--The amendment made by subsection (a) shall be 
effective as if included in the Illegal Immigration Reform and 
Immigrant Responsibility Act of 1996.

SEC. 4. REPEAL OF TIME STOP PROVISIONS.

    (a) In General.--Section 240A(d) of the Immigration and Nationality 
Act (8 U.S.C. 1229b(d)) is repealed.
    (b) Effective Date.--The repeal made by subsection (a) shall be 
effective as if included in the enactment of subtitle A of title III of 
the Illegal Immigration Reform and Immigrant Responsibility Act of 
1996.

SEC. 5. REPEAL OF SECTION 101(A)(48).

    (a) In General.--Paragraph (48) of section 101(a)(48) of the 
Immigration and Nationality Act (8 U.S.C. 1101(a)) is repealed.
    (b) Effective Date.--The repeal made by subsection (a) shall take 
effect as if included in the enactment of section 322(a) of the Illegal 
Immigration Reform and Immigrant Responsibility Act of 1996.

SEC. 6. RESTORATION OF SECTION 212(C).

    (a) In General.--Section 212 of the Immigration and Nationality Act 
(8 U.S.C. 1182) is amended by inserting after subsection (b) the 
following new subsection:
    ``(c) Aliens lawfully admitted for permanent residence who 
temporarily proceeded abroad voluntarily and not under an order of 
deportation or removal, and who are returning to a lawful 
unrelinquished domicile of seven consecutive years, may be admitted in 
the discretion of the Attorney General without regard to the provisions 
of subsection (a) (other than paragraphs (3) and (10)(C)). Nothing 
contained in this subsection shall limit the authority of the Attorney 
General to exercise the discretion vested in him under section 211(b). 
The first sentence of this subsection shall not apply to an alien who 
has been convicted of one or more aggravated felonies and has served 
for such felony or felonies a term of imprisonment of at least 5 
years.''.
    (b) Effective Date.--The amendment made by subsection (a) applies 
as of April 24, 1996, as if section 440(d) of the Antiterrorism and 
Effective Death Penalty Act of 1996 (Public Law 104-132) and section 
304(b) of Illegal Immigration Reform and Immigrant Responsibility Act 
of 1996 (division C of Public Law 104-208) had not been enacted.

SEC. 7. RESTORATION OF JUDICIAL REVIEW PROVISIONS.

    (a) In General.--Section 242 of the Immigration and Nationality Act 
(8 U.S.C. 1252) is amended to read as follows:

                 ``judicial review of orders of removal

    ``Sec. 242. (a) The procedure prescribed by, and all the provisions 
of chapter 158 of title 28, United States Code, shall apply to, and 
shall be the sole and exclusive procedure for, the judicial review of 
all final orders of removal heretofore or hereafter made against aliens 
within the United States pursuant to administrative proceedings under 
section 240 of this Act or comparable provisions of any prior Act, 
except that--
            ``(1) a petition for review may be filed not later than 90 
        days after the date of the issuance of the final removal order, 
        or, in the case of an alien convicted of an aggravated felony 
        not later than 30 days after the issuance of such order;
            ``(2) the venue of any petition for review under this 
        section shall be in the judicial circuit in which the 
        administrative proceedings before an immigration judge were 
        conducted in whole or in part, or in the judicial circuit 
        wherein is the residence, as defined in this Act, of the 
        petitioner, but not in more than one circuit;
            ``(3) the action shall be brought against the Immigration 
        and Naturalization Service, as respondent. Service of the 
        petition to review shall be made upon the Attorney General of 
        the United States and upon the official of the Immigration and 
        Naturalization Service in charge of the Service district in 
        which the office of the clerk of the court is located. The 
        service of the petition for review upon such official of the 
        Service shall stay the removal of the alien pending 
        determination of the petition by the court, unless the court 
        otherwise directs or unless the alien is convicted of an 
        aggravated felony, in which case the Service shall not stay the 
        removal of the alien pending determination of the petition of 
        the court unless the court otherwise directs;
            ``(4) except as provided in clause (B) of paragraph (5) of 
        this subsection, the petition shall be determined solely upon 
        the administrative record upon which the removal order is based 
        and the Attorney General's findings of fact, if supported by 
        reasonable, substantial, and probative evidence on the record 
        considered as a whole, shall be conclusive;
            ``(5) whenever any petitioner, who seeks review of an order 
        under this section, claims to be a national of the United 
        States and makes a showing that his claim is not frivolous, the 
        court shall (A) pass upon the issues presented when it appears 
        from the pleadings and affidavits filed by the parties that no 
        genuine issue of material fact is presented; or (B) where a 
        genuine issue of material fact as to the petitioner's 
        nationality is presented, transfer the proceedings to a United 
        States district court for the district where the petitioner has 
        his residence for hearing de novo of the nationality claim and 
        determination as if such proceedings were originally initiated 
        in the district court under the provisions of section 2201 of 
        title 28, United States Code. Any such petitioner shall not be 
        entitled to have such issue determined under section 360(a) of 
        this Act or otherwise;
            ``(6) whenever a petitioner seeks review of an order under 
        this section, any review sought with respect to a motion to 
        reopen or reconsider such an order shall be consolidated with 
        the review of the order;
            ``(7) if the validity of a removal order has not been 
        judicially determined, its validity may be challenged in a 
        criminal proceeding against the alien for violation of 
        subsection (a) or (b) of section 243 of this Act only by 
        separate motion for judicial review before trial. Such motion 
        shall be determined by the court without a jury and before the 
        trial of the general issue. Whenever a claim to United States 
        nationality is made in such motion, and in the opinion of the 
        court, a genuine issue of material fact as to the alien's 
        nationality is presented, the court shall accord him a hearing 
        de novo on the nationality claim and determine that issue as if 
        proceedings had been initiated under the provisions of section 
        2201 of title 28, United States Code. Any such alien shall not 
        be entitled to have such issue determined under section 360(a) 
        of this Act or otherwise. If no such hearing de novo as to 
        nationality is conducted, the determination shall be made 
        solely upon the administrative record upon which the removal 
        order is based and the Attorney General's findings of fact, if 
        supported by reasonable, substantial, and probative evidence on 
        the record considered as a whole, shall be conclusive. If the 
        removal order is held invalid, the court shall dismiss the 
        indictment and the United States shall have the right to appeal 
        to the court of appeals within 30 days. The procedure on such 
        appeals shall be as provided in the Federal rules of criminal 
        procedure. No petition for review under this section may be 
        filed by any alien during the pendency of a criminal proceeding 
        against such alien for violation of subsection (a) or (b) of 
        section 243 of this Act;
            ``(8) nothing in this section shall be construed to require 
        the Attorney General to defer removal of an alien after the 
        issuance of a removal order because of the right of judicial 
        review of the order granted by this section, or to relieve any 
        alien from compliance with subsections (a) and (b) of section 
        243 of this Act. Nothing contained in this section shall be 
        construed to preclude the Attorney General from detaining or 
        continuing to detain an alien or from taking the alien into 
        custody pursuant to section 241 of this Act at any time after 
        the issuance of a removal order;
            ``(9) it shall not be necessary to print the record or any 
        part thereof, or the briefs, and the court shall review the 
        proceedings on a typewritten record and on typewritten briefs; 
        and
            ``(10) any alien held in custody pursuant to an order of 
        removal may obtain judicial review thereof by habeas corpus 
        proceedings.
    ``(b) Notwithstanding the provisions of any other law, any alien 
against whom a final order of removal has been made heretofore or 
hereafter under the provisions of section 235 of this Act or comparable 
provisions of any prior Act may obtain judicial review of such order by 
habeas corpus proceedings and not otherwise.
    ``(c) An order of removal shall not be reviewed by any court if the 
alien has not exhausted the administrative remedies available to the 
alien as of right under the immigration laws and regulations or if the 
alien has departed from the United States after the issuance of the 
order. Every petition for review or for habeas corpus shall state 
whether the validity of the order has been upheld in any prior judicial 
proceeding, and, if so, the nature and date thereof, and the court in 
which such proceeding took place. No petition for review or for habeas 
corpus shall be entertained if the validity of the order has been 
previously determined in any civil or criminal proceeding, unless the 
petition presents grounds which the court finds could not have been 
presented in such prior proceeding, or the court finds that the remedy 
provided by such prior proceeding was inadequate or ineffective to test 
the validity of the order.
    ``(d)(1) A petition for review or for habeas corpus on behalf of an 
alien against whom a final order of removal has been issued pursuant to 
section 238(b) may challenge only--
            ``(A) whether the alien is in fact the alien described in 
        the order;
            ``(B) whether the alien is in fact an alien described in 
        section 238(b)(2);
            ``(C) whether the alien has been convicted of an aggravated 
        felony and such conviction has become final; and
            ``(D) whether the alien was afforded the procedures 
        required by section 238(b)(4).
    ``(2) No court shall have jurisdiction to review any issue other 
than an issue described in paragraph (1).''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect on the date of the enactment of this Act and shall apply to 
determinations pending on or after such date with respect to which--
            (1) a final administrative decision has been not been 
        rendered as of such date; or
            (2) such a decision has been rendered but the period for 
        seeking judicial review of the decision has not expired.

SEC. 8. POST-PROCEEDING RELIEF FOR AFFECTED ALIENS.

    (a) In General.--Notwithstanding section 240(c)(6) of the 
Immigration and Nationality Act (8 U.S.C. 1229a(c)(6)) or any other 
limitation imposed by law on motions to reopen removal proceedings, the 
Attorney General shall establish a process (whether through permitting 
the reopening of a removal proceeding or otherwise) under which an 
alien--
            (1) who is (or was) in removal proceedings before the date 
        of the enactment of this Act (whether or not the alien has been 
        removed as of such date); and
            (2) whose eligibility for cancellation of removal has been 
        established by this Act;
may apply (or reapply) for cancellation of removal under section 
240A(a) of the Immigration and Nationality Act (8 U.S.C. 1229b(a)) as a 
beneficiary of the relief provided under this Act.
    (b) Parole.--The Attorney General should exercise the parole 
authority under section 212(d)(5)(A) of the Immigration and Nationality 
Act (8 U.S.C. 1182(d)(5)(A)) for the purpose of permitting aliens 
removed from the United States to participate in the process 
established under subsection (a).

Ex Output:
Keeping Families Together Act of 2001 - Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (Act) to repeal the provision amending the definition of "aggravated felony," and restore provisions of law amended by such provision as if it had not been enacted, including residency-or status-related rights of an affected legal alien. Amends the Immigration and Nationality Act to revise detention of criminal alien provisions, effective as if included in the Act. Repeals, as if included in the Act: (1) certain provisions respecting termination of continuous presence or physical presence in the United States; and (2) the definition of "conviction."Authorizes the Attorney General to admit certain lawfully admitted permanent resident aliens returning to the United States who temporarily proceeded abroad voluntarily and not under an order of deportation or removal, effective as of a specified date, as if certain sections of the Antiterrorism and Effective Death Penalty Act of 1996 and the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 had not been enacted. Revises provisions respecting judicial review of removal orders.Requires the Attorney General to establish a post-proceeding removal relief process for affected aliens.


Ex Input:
SECTION 1. DEVELOPMENT OF BEST PRACTICES FOR THE USE OF PRESCRIPTION 
              OPIOIDS.

    (a) Definitions.--In this section--
            (1) the term ``Secretary'' means the Secretary of Health 
        and Human Services; and
            (2) the term ``task force'' means the Pain Management Best 
        Practices Inter-Agency Task Force convened under subsection 
        (b).
    (b) Inter-Agency Task Force.--Not later than December 14, 2018, the 
Secretary, in cooperation with the Secretary of Veterans Affairs, the 
Secretary of Defense, and the Administrator of the Drug Enforcement 
Administration, shall convene a Pain Management Best Practices Inter-
Agency Task Force to review, modify, and update, as appropriate, best 
practices for pain management (including chronic and acute pain) and 
prescribing pain medication.
    (c) Membership.--The task force shall be comprised of--
            (1) representatives of--
                    (A) the Department of Health and Human Services;
                    (B) the Department of Veterans Affairs;
                    (C) the Food and Drug Administration;
                    (D) the Department of Defense;
                    (E) the Drug Enforcement Administration;
                    (F) the Centers for Disease Control and Prevention;
                    (G) the Health Resources and Services 
                Administration;
                    (H) the Indian Health Service;
                    (I) the National Academy of Medicine;
                    (J) the National Institutes of Health;
                    (K) the Office of National Drug Control Policy;
                    (L) the Substance Abuse and Mental Health Services 
                Administration; and
                    (M) the Office of Women's Health;
            (2) State medical boards;
            (3) subject to subsection (e), physicians, dentists, and 
        nonphysician prescribers;
            (4) hospitals;
            (5) subject to subsection (e), pharmacists and pharmacies;
            (6) first responders;
            (7) experts in the fields of pain research and addiction 
        research;
            (8) experts in the fields of adolescent and young adult 
        addiction research;
            (9) representatives of--
                    (A) pain management professional organizations;
                    (B) the mental health treatment community;
                    (C) the addiction treatment and recovery community;
                    (D) pain advocacy groups;
                    (E) veteran service organizations; and
                    (F) groups with expertise on overdose reversal;
            (10) a person in recovery from addiction to medication for 
        chronic pain;
            (11) a person in recovery from addiction to medication for 
        chronic pain, whose addiction began in adolescence or young 
        adulthood;
            (12) a person with chronic pain;
            (13) an expert on active duty military, armed forces 
        personnel, and veteran health and prescription opioid 
        addiction;
            (14) an expert in the field of minority health; and
            (15) other stakeholders, as the Secretary determines 
        appropriate.
    (d) Condition on Participation on Task Force.--An individual 
representing a profession or entity described in paragraph (3) or (5) 
of subsection (c) may not serve as a member of the task force unless 
such individual--
            (1) is currently licensed in a State in which such 
        individual is practicing (as defined by such State) such 
        profession (or, in the case of an individual representing an 
        entity, a State in which the entity is engaged in business); 
        and
            (2) is currently practicing (as defined by such State) such 
        profession (or, in the case of an individual representing an 
        entity, the entity is in operation).
    (e) Duties.--The task force shall--
            (1) not later than 180 days after the date on which the 
        task force is convened under subsection (b), review, modify, 
        and update, as appropriate, best practices for pain management 
        (including chronic and acute pain) and prescribing pain 
        medication, taking into consideration--
                    (A) existing pain management research;
                    (B) research on trends in areas and communities in 
                which the prescription opioid abuse rate and fatality 
                rate exceed the national average prescription opioid 
                abuse rate and fatality rate;
                    (C) recommendations from relevant conferences and 
                existing relevant evidence-based guidelines;
                    (D) ongoing efforts at the State and local levels 
                and by medical professional organizations to develop 
                improved pain management strategies, including 
                consideration of differences within and between classes 
                of opioids, the availability of opioids with abuse 
                deterrent technology, and pharmacological, 
                nonpharmacological, medical device alternatives to 
                opioids to reduce opioid monotherapy in appropriate 
                cases and the coordination of information collected 
                from State prescription drug monitoring programs for 
                the purpose of preventing the diversion of pain 
                medication;
                    (E) ongoing efforts at the Federal, State, and 
                local levels to examine the potential benefits of 
                electronic prescribing of opioids, including any public 
                comments collected in the course of those efforts;
                    (F) the management of high-risk populations, other 
                than populations who suffer pain, who--
                            (i) may use or be prescribed 
                        benzodiazepines, alcohol, and diverted opioids; 
                        or
                            (ii) receive opioids in the course of 
                        medical care;
                    (G) the distinct needs of adolescents and young 
                adults with respect to pain management, pain 
                medication, substance use disorder, and medication-
                assisted treatment;
                    (H) the 2016 Guideline for Prescribing Opioids for 
                Chronic Pain issued by the Centers for Disease Control 
                and Prevention;
                    (I) the practice of co-prescribing naloxone for 
                both pain patients receiving chronic opioid therapy and 
                patients being treated for opioid use disorders;
                    (J) research that has been, or is being, conducted 
                or supported by the Federal Government on prevention 
                of, treatment for, and recovery from substance use by 
                and substance use disorders among adolescents and young 
                adults relative to any unique circumstances (including 
                social and biological circumstances) of adolescents and 
                young adults that may make adolescent-specific and 
                young adult-specific treatment protocols necessary, 
                including any effects that substance use and substance 
                use disorders may have on brain development and the 
                implications for treatment and recovery;
                    (K) Federal non-research programs and activities 
                that address prevention of, treatment for, and recovery 
                from substance use by and substance use disorders among 
                adolescents and young adults, including an assessment 
                of the effectiveness of such programs and activities 
                in--
                            (i) preventing substance use by and 
                        substance use disorders among adolescents and 
                        young adults;
                            (ii) treating such adolescents and young 
                        adults in a way that accounts for any unique 
                        circumstances faced by adolescents and young 
                        adults; and
                            (iii) supporting long-term recovery among 
                        adolescents and young adults; and
                    (L) gaps that have been identified by Federal 
                officials and experts in Federal efforts relating to 
                prevention of, treatment for, and recovery from 
                substance use by and substance use disorders among 
                adolescents and young adults, including gaps in 
                research, data collection, and measures to evaluate the 
                effectiveness of Federal efforts, and the reasons for 
                such gaps;
            (2) solicit and take into consideration public comment on 
        the practices developed under paragraph (1), amending such best 
        practices if appropriate;
            (3) develop a strategy for disseminating information about 
        the best practices developed under paragraphs (1) and (2) to 
        prescribers, pharmacists, State medical boards, educational 
        institutions that educate prescribers and pharmacists, and 
        other parties, as the Secretary determines appropriate;
            (4) review, modify, and update best practices for pain 
        management and prescribing pain medication, specifically as it 
        pertains to physician education and consumer education; and
            (5) examine and identify--
                    (A) the extent of the need for the development of 
                new pharmacological, nonpharmacological, and medical 
                device alternatives to opioids;
                    (B) the current status of research efforts to 
                develop such alternatives; and
                    (C) the pharmacological, nonpharmacological, and 
                medical device alternatives to opioids that are 
                currently available that could be better utilized.
    (f) Consideration of Study Results.--In reviewing, modifying, and 
updating, best practices for pain management and prescribing pain 
medication, the task force shall take into consideration existing 
private sector, State, and local government efforts related to pain 
management and prescribing pain medication.
    (g) Limitation.--The task force shall not have rulemaking 
authority.
    (h) Report.--Not later than 270 days after the date on which the 
task force is convened under subsection (b), the task force shall 
submit to Congress a report that includes--
            (1) the strategy for disseminating best practices for pain 
        management (including chronic and acute pain) and prescribing 
        pain medication, as developed under subsection (e);
            (2) the results of a feasibility study on linking the best 
        practices described in paragraph (1) to receiving and renewing 
        registrations under section 303(f) of the Controlled Substances 
        Act (21 U.S.C. 823(f));
            (3) recommendations for effectively applying the best 
        practices described in paragraph (1) to improve prescribing 
        practices at medical facilities, including medical facilities 
        of the Veterans Health Administration and Indian Health 
        Service;
            (4) the modified and updated best practices described in 
        subsection (e)(4); and
            (5) the results of the examination and identification 
        conducted pursuant to subsection (e)(4), and recommendations 
        regarding--
                    (A) the development of new pharmacological, 
                nonpharmacological, and medical device alternatives to 
                opioids; and
                    (B) the improved utilization of pharmacological, 
                nonpharmacological, and medical device alternatives to 
                opioids that are currently available.

            Passed the House of Representatives May 11, 2016.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.

Ex Output:
(Sec. 1) This bill requires the Department of Health and Human Services to convene a Pain Management Best Practices Inter-Agency Task Force to: (1) review, modify, and update best practices for pain management and prescribing pain medication; and (2) examine and identify the need for, development of, and availability of medical alternatives to opioids (drugs with effects similar to opium, such as certain pain medications). The task force must submit a report that includes: (1) the modified and updated best practices; (2) a strategy for disseminating the best practices; (3) the feasibility of linking the best practices to Drug Enforcement Administration registration of manufacturers, distributors, and dispensers of controlled substances; (4) recommendations for effectively applying the best practices at medical facilities; and (5) recommendations regarding medical alternatives to opioids.


Ex Input:
SECTION 1. SHORT TITLE; REFERENCES.

    (a) Short Title.--This Act may be cited as the ``Armed Forces Tax 
Fairness Act of 2003''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.

SEC. 2. SPECIAL RULE FOR MEMBERS OF UNIFORMED SERVICES AND FOREIGN 
              SERVICE IN DETERMINING EXCLUSION OF GAIN FROM SALE OF 
              PRINCIPAL RESIDENCE.

    (a) In General.--Subsection (d) of section 121 of the Internal 
Revenue Code of 1986 (relating to exclusion of gain from sale of 
principal residence) is amended by adding at the end the following new 
paragraph:
            ``(10) Members of uniformed services and foreign service.--
                    ``(A) In general.--At the election of an individual 
                with respect to a property, the running of the 5-year 
                period referred to in subsections (a) and (c)(1)(B) and 
                paragraph (7) of this subsection with respect to such 
                property shall be suspended during any period that such 
                individual or such individual's spouse is serving on 
                qualified official extended duty as a member of the 
                uniformed services or of the Foreign Service.
                    ``(B) Maximum period of suspension.--Such 5-year 
                period shall not be extended more than 5 years by 
                reason of subparagraph (A).
                    ``(C) Qualified official extended duty.--For 
                purposes of this paragraph--
                            ``(i) In general.--The term `qualified 
                        official extended duty' means any extended duty 
                        while serving at a duty station which is at 
                        least 150 miles from such property or while 
                        residing under Government orders in Government 
                        quarters.
                            ``(ii) Uniformed services.--The term 
                        `uniformed services' has the meaning given such 
                        term by section 101(a)(5) of title 10, United 
                        States Code, as in effect on the date of the 
                        enactment of this paragraph.
                            ``(iii) Foreign service.--The term `member 
                        of the Foreign Service' has the meaning given 
                        the term `member of the Service' by paragraph 
                        (1), (2), (3), (4), or (5) of section 103 of 
                        the Foreign Service Act of 1980, as in effect 
                        on the date of the enactment of this paragraph.
                            ``(iv) Extended duty.--The term `extended 
                        duty' means any period of active duty pursuant 
                        to a call or order to such duty for a period in 
                        excess of 180 days or for an indefinite period.
                    ``(D) Special rules relating to election.--
                            ``(i) Election limited to 1 property at a 
                        time.--An election under subparagraph (A) with 
                        respect to any property may not be made if such 
                        an election is in effect with respect to any 
                        other property.
                            ``(ii) Revocation of election.--An election 
                        under subparagraph (A) may be revoked at any 
                        time.''.
    (b) Effective Date; Special Rule.--
            (1) Effective date.--The amendment made by this section 
        shall take effect as if included in the amendments made by 
        section 312 of the Taxpayer Relief Act of 1997.
            (2) Waiver of limitations.--If refund or credit of any 
        overpayment of tax resulting from the amendment made by this 
        section is prevented at any time before the close of the 1-year 
        period beginning on the date of the enactment of this Act by 
        the operation of any law or rule of law (including res 
        judicata), such refund or credit may nevertheless be made or 
        allowed if claim therefor is filed before the close of such 
        period.

SEC. 3. RESTORATION OF FULL EXCLUSION FROM GROSS INCOME OF DEATH 
              GRATUITY PAYMENT.

    (a) In General.--Paragraph (3) of section 134(b) (relating to 
qualified military benefit) is amended by adding at the end the 
following new subparagraph:
                    ``(C) Exception for death gratuity adjustments made 
                by law.--Subparagraph (A) shall not apply to any 
                adjustment to the amount of death gratuity payable 
                under chapter 75 of title 10, United States Code, which 
                is pursuant to a provision of law enacted before 
                December 31, 1991.''.
    (b) Conforming Amendment.--Section 134(b)(3)(A) is amended by 
striking ``subparagraph (B)'' and inserting ``subparagraphs (B) and 
(C)''.
    (c) Effective Date.--The amendments made by this section shall 
apply with respect to deaths occurring after September 10, 2001.

SEC. 4. EXCLUSION FOR AMOUNTS RECEIVED UNDER DEPARTMENT OF DEFENSE 
              HOMEOWNERS ASSISTANCE PROGRAM.

    (a) In General.--Subsection (a) of section 132 (relating to certain 
fringe benefits) is amended by striking ``or'' at the end of paragraph 
(6), by striking the period at the end of paragraph (7) and inserting 
``, or'' and by adding at the end the following new paragraph:
            ``(8) qualified military base realignment and closure 
        fringe.''.
    (b) Qualified Military Base Realignment and Closure Fringe.--
Section 132 is amended by redesignating subsection (n) as subsection 
(o) and by inserting after subsection (m) the following new subsection:
    ``(n) Qualified Military Base Realignment and Closure Fringe.--
            ``(1) In general.--For purposes of this section, the term 
        `qualified military base realignment and closure fringe' means 
        1 or more payments under the authority of section 1013 of the 
        Demonstration Cities and Metropolitan Development Act of 1966 
        (42 U.S.C. 3374) (as in effect on the date of the enactment of 
        this subsection).
            ``(2) Limitation.--With respect to any property, such term 
        shall not include any payment referred to in paragraph (1) to 
        the extent that the sum of all such payments related to such 
        property exceeds the amount described in clause (1) of 
        subsection (c) of such section (as in effect on such date).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to payments made after the date of the enactment of this Act.

SEC. 5. EXPANSION OF COMBAT ZONE FILING RULES TO CONTINGENCY 
              OPERATIONS.

    (a) In General.--Subsection (a) of section 7508 (relating to time 
for performing certain acts postponed by reason of service in combat 
zone) is amended--
            (1) by inserting ``or when deployed outside the United 
        States away from the individual's permanent duty station while 
        participating in an operation designated by the Secretary of 
        Defense as a contingency operation (as defined in section 
        101(a)(13) of title 10, United States Code) or which became 
        such a contingency operation by operation of law'' after 
        ``section 112'',
            (2) by inserting in the first sentence ``or at any time 
        during the period of such contingency operation'' after ``for 
        purposes of such section'',
            (3) by inserting ``or operation'' after ``such an area'', 
        and
            (4) by inserting ``or operation'' after ``such area''.
    (b) Conforming Amendments.--
            (1) Section 7508(d) is amended by inserting ``or 
        contingency operation'' after ``area''.
            (2) The heading for section 7508 is amended by inserting 
        ``or contingency operation'' after ``combat zone''.
            (3) The item relating to section 7508 in the table of 
        sections for chapter 77 is amended by inserting ``or 
        contingency operation'' after ``combat zone''.
    (c) Effective Date.--The amendments made by this section shall 
apply to any period for performing an act which has not expired before 
the date of the enactment of this Act.

SEC. 6. MODIFICATION OF MEMBERSHIP REQUIREMENT FOR EXEMPTION FROM TAX 
              FOR CERTAIN VETERANS' ORGANIZATIONS.

    (a) In General.--Subparagraph (B) of section 501(c)(19) (relating 
to list of exempt organizations) is amended by striking ``or widowers'' 
and inserting ``, widowers, ancestors, or lineal descendants''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SEC. 7. CLARIFICATION OF THE TREATMENT OF CERTAIN DEPENDENT CARE 
              ASSISTANCE PROGRAMS.

    (a) In General.--Subsection (b) of section 134 (defining qualified 
military benefit) is amended by adding at the end the following new 
paragraph:
            ``(4) Clarification of certain benefits.--For purposes of 
        paragraph (1), such term includes any dependent care assistance 
        program (as in effect on the date of the enactment of this 
        paragraph) for any individual described in paragraph (1)(A).''.
    (b) Conforming Amendments.--
            (1) Section 134(b)(3)(A) (as amended by section 102) is 
        further amended by inserting ``and paragraph (4)'' after 
        ``subparagraphs (B) and (C)''.
            (2) Section 3121(a)(18) is amended by striking ``or 129'' 
        and inserting ``, 129, or 134(b)(4)''.
            (3) Section 3306(b)(13) is amended by striking ``or 129'' 
        and inserting ``, 129, or 134(b)(4)''.
            (4) Section 3401(a)(18) is amended by striking ``or 129'' 
        and inserting ``, 129, or 134(b)(4)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2002.

SEC. 8. CLARIFICATION RELATING TO EXCEPTION FROM ADDITIONAL TAX ON 
              CERTAIN DISTRIBUTIONS FROM QUALIFIED TUITION PROGRAMS, 
              ETC., ON ACCOUNT OF ATTENDANCE AT MILITARY ACADEMY.

    (a) In General.--Subparagraph (B) of section 530(d)(4) (relating to 
exceptions from additional tax for distributions not used for 
educational purposes) is amended by striking ``or'' at the end of 
clause (iii), by redesignating clause (iv) as clause (v), and by 
inserting after clause (iii) the following new clause:
                            ``(iv) made on account of the attendance of 
                        the designated beneficiary at the United States 
                        Military Academy, the United States Naval 
                        Academy, the United States Air Force Academy, 
                        the United States Coast Guard Academy, or the 
                        United States Merchant Marine Academy, to the 
                        extent that the amount of the payment or 
                        distribution does not exceed the costs of 
                        advanced education (as defined by section 
                        2005(e)(3) of title 10, United States Code, as 
                        in effect on the date of the enactment of this 
                        section) attributable to such attendance, or''.
    (b) Effective Date.--The amendment made by this section shall take 
effect for taxable years beginning after December 31, 2002.

SEC. 9. ABOVE-THE-LINE DEDUCTION FOR OVERNIGHT TRAVEL EXPENSES OF 
              NATIONAL GUARD AND RESERVE MEMBERS.

    (a) Deduction Allowed.--Section 162 (relating to certain trade or 
business expenses) is amended by redesignating subsection (p) as 
subsection (q) and inserting after subsection (o) the following new 
subsection:
    ``(p) Treatment of Expenses of Members of Reserve Component of 
Armed Forces of the United States.--For purposes of subsection (a)(2), 
in the case of an individual who performs services as a member of a 
reserve component of the Armed Forces of the United States at any time 
during the taxable year, such individual shall be deemed to be away 
from home in the pursuit of a trade or business for any period during 
which such individual is away from home in connection with such 
services.''.
    (b) Deduction Allowed Whether or Not Taxpayer Elects To Itemize.--
Paragraph (2) of section 62(a) (relating to certain trade and business 
deductions of employees) is amended by adding at the end the following 
new subparagraph:
                    ``(E) Certain expenses of members of reserve 
                components of the armed forces of the united states.--
                The deductions allowed by section 162 which consist of 
                expenses, determined at a rate not in excess of the 
                rates for travel expenses (including per diem in lieu 
                of subsistence) authorized for employees of agencies 
                under subchapter I of chapter 57 of title 5, United 
                States Code, and not in excess of $1,500, paid or 
                incurred by the taxpayer in connection with the 
                performance of services by such taxpayer as a member of 
                a reserve component of the Armed Forces of the United 
                States for any period during which such individual is 
                more than 100 miles away from home in connection with 
                such services.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred in taxable years beginning after 
December 31, 2002.

SEC. 10. TAX RELIEF AND ASSISTANCE FOR FAMILIES OF ASTRONAUTS WHO LOSE 
              THEIR LIVES ON A SPACE MISSION.

    (a) Income Tax Relief.--
            (1) In general.--Subsection (d) of section 692 (relating to 
        income taxes of members of Armed Forces and victims of certain 
        terrorist attacks on death) is amended by adding at the end the 
        following new paragraph:
            ``(5) Relief with respect to astronauts.--The provisions of 
        this subsection shall apply to any astronaut whose death occurs 
        while on a space mission, except that paragraph (3)(B) shall be 
        applied by using the date of the death of the astronaut rather 
        than September 11, 2001.''.
            (2) Conforming amendments.--
                    (A) Section 5(b)(1) is amended by inserting ``, 
                astronauts,'' after ``Forces''.
                    (B) Section 6013(f)(2)(B) is amended by inserting 
                ``, astronauts,'' after ``Forces''.
            (3) Clerical amendments.--
                    (A) The heading of section 692 is amended by 
                inserting ``, astronauts,'' after ``forces''.
                    (B) The item relating to section 692 in the table 
                of sections for part II of subchapter J of chapter 1 is 
                amended by inserting ``, astronauts,'' after 
                ``Forces''.
            (4) Effective date.--The amendments made by this subsection 
        shall apply with respect to any astronaut whose death occurs 
        after December 31, 2002.
    (b) Death Benefit Relief.--
            (1) In general.--Subsection (i) of section 101 (relating to 
        certain death benefits) is amended by adding at the end the 
        following new paragraph:
            ``(4) Relief with respect to astronauts.--The provisions of 
        this subsection shall apply to any astronaut whose death occurs 
        while on a space mission.''.
            (2) Clerical amendment.--The heading for subsection (i) of 
        section 101 is amended by inserting ``or Astronauts'' after 
        ``Victims''.
            (3) Effective date.--The amendments made by this subsection 
        shall apply to amounts paid after December 31, 2002, with 
        respect to deaths occurring after such date.
    (c) Estate Tax Relief.--
            (1) In general.--Subsection (b) of section 2201 (defining 
        qualified decedent) is amended by striking ``and'' at the end 
        of paragraph (1)(B), by striking the period at the end of 
        paragraph (2) and inserting ``, and'', and by adding at the end 
        the following new paragraph:
            ``(3) any astronaut whose death occurs while on a space 
        mission.''.
            (2) Clerical amendments.--
                    (A) The heading of section 2201 is amended by 
                inserting ``, deaths of astronauts,'' after ``forces''.
                    (B) The item relating to section 2201 in the table 
                of sections for subchapter C of chapter 11 is amended 
                by inserting ``, deaths of astronauts,'' after 
                ``Forces''.
            (3) Effective date.--The amendments made by this subsection 
        shall apply to estates of decedents dying after December 31, 
        2002.

SEC. 11. PROTECTION OF SOCIAL SECURITY.

    The amounts transferred to any trust fund under title II of the 
Social Security Act shall be determined as if this Act (other than this 
section) had not been enacted.

            Passed the House of Representatives April 9, 2003.

            Attest:

                                                 JEFF TRANDAHL,

                                                                 Clerk.

Ex Output:

(This measure has not been amended since it was introduced in the House on April 8, 2003. However, because action occurred on the measure, the summary has been expanded.)Armed Forces Tax Fairness Act of 2003 - (Sec. 2) Amends the Internal Revenue Code to authorize a member of the uniformed services or the Foreign Service on "qualified official extended duty" (any duty in excess of 180 days while serving at a duty station which is at least 150 miles from the principal residence or while residing under Government orders in Government quarters), to extend for five years the five-year period utilized in determining full exclusion of gain from the sale of a principal residence.Includes among the uniformed services: (1) the armed forces; (2) the commissioned corps of the National Oceanic and Atmospheric Administration; and (3) the commissioned corps of the Public Health Service.Makes such provisions effective as if included in section 312 of the Taxpayer Relief Act of 1997.States that if a refund or credit resulting from this section is prevented before the close of the one-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), such refund or credit may be allowed if claimed before the close of such period.(Sec. 3) Excludes from gross income as a qualified military benefit the amount of the death gratuity payable under chapter 75 of title 10 of the United States Code, effective with respect to deaths occurring after September 10, 2001.(Sec. 4) Exempts amounts received under the Homeowners Assistance Program from inclusion as gross income.(Sec. 5) Extends combat zone filing rules to contingency operations.(Sec. 6) Includes ancestors or lineal descendants of past or present members of the armed forces or of cadets as qualifying members of veterans' organizations for purposes of such organizations' tax-exempt status determination.(Sec. 7) Includes dependent care assistance provided under a dependent care assistance program for a member of the uniformed services by reason of such member's status or service as an income-excludable qualified military benefit.(Sec. 8) Exempts distributions from an education individual retirement account from the ten percent additional tax for non-educational use: (1) if made for an account holder at the United States Military Academy, the United States Naval Academy, the United States Air Force Academy, the United States Coast Guard Academy, or the United States Merchant Marine Academy; and (2) to the extent that the distribution does not exceed the costs of advanced education.(Sec. 9) Provides a deduction (limited to $1,500) for itemizers and non-itemizers for unreimbursed overnight travel, meals, and lodging expenses of National Guard and Reserve members who must travel more than 100 miles away from home and stay overnight as part of their official duties.(Sec. 10) Provides tax relief for families of the Columbia Space Shuttle by making the tax relief provisions applicable to terrorist attack victims applicable to the Columbia Space Shuttle.(Sec. 11) Provides that amounts transferred to any trust fund under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act shall be determined as if this Act had not enacted.