In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
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Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Energy and Water Research 
Integration Act''.

SEC. 2. ENERGY AND WATER RESEARCH AND ASSESSMENT.

    (a) In General.--The Secretary of Energy shall assess each of the 
energy research, development, and demonstration programs and projects 
of the Department of Energy and identify those programs and projects 
into which it is appropriate to integrate water considerations. In 
carrying out this section the Secretary shall, as appropriate--
            (1) seek to advance energy and energy efficiency 
        technologies and practices that would--
                    (A) minimize freshwater withdrawal and consumption;
                    (B) increase water use efficiency; and
                    (C) utilize nontraditional water sources with 
                efforts to improve the quality of that water;
            (2) consider the effects climate variability and change may 
        have on water supplies and quality for energy generation and 
        fuel production; and
            (3) improve understanding of the energy required to provide 
        water supplies and the water required to provide reliable 
        energy supplies throughout the United States.
    (b) Strategic Plan.--
            (1) In general.--Not later than 6 months after the date of 
        enactment of this Act, the Secretary of Energy shall develop a 
        Strategic Plan (in this section referred to as the ``Strategic 
        Plan'') outlining the research, development, and demonstration 
        needs for the programs and projects identified under subsection 
        (a), in accordance with subsections (a) through (c) of this 
        section, as appropriate.
            (2) Milestones and specific considerations.--In carrying 
        out the development and updating of the Strategic Plan in 
        accordance with this subsection, the Secretary shall evaluate 
        and, as appropriate, establish technical milestones for--
                    (A) new advanced cooling technologies for energy 
                generation and fuel production technologies;
                    (B) performance improvement of existing cooling 
                technologies and cost reductions associated with using 
                those technologies;
                    (C) innovative water reuse, recovery, and treatment 
                in energy generation and fuel production;
                    (D) technology development for carbon capture and 
                storage systems that utilize efficient water use design 
                strategies;
                    (E) technologies that are life-cycle cost 
                effective;
                    (F) systems analysis and modeling of issues 
                relating to the energy required to provide water 
                supplies and the water required to provide reliable 
                energy supplies throughout the United States;
                    (G) technologies to treat and utilize produced 
                waters discharged from oil, natural gas, coalbed 
                methane, and mining activities;
                    (H) advanced materials for the use of 
                nontraditional water sources for energy generation and 
                fuel production;
                    (I) biomass production and utilization and the 
                impact on hydrologic systems;
                    (J) technologies that reduce impacts on water from 
                energy resource development;
                    (K) increases in energy efficiency of water 
                distribution and collection systems;
                    (L) technologies for energy generation from water 
                distribution and collection systems; and
                    (M) any other area of the energy-water nexus that 
                the Secretary considers appropriate.
            (3) Interagency collaboration and nonduplication.--In 
        carrying out the development and updating of the Strategic Plan 
        in accordance with this subsection, the Secretary shall, where 
        appropriate, work collaboratively with other Federal agencies 
        operating related programs and avoid duplication.
            (4) Intra-agency coordination and nonduplication.--In 
        carrying out the development and updating of the Strategic Plan 
        in accordance with this subsection, the Secretary shall 
        coordinate and avoid duplication of activities across programs 
        and projects of the Department of Energy, including with those 
        of the National laboratories.
            (5) Relevant information and recommendations.--In carrying 
        out the development and updating of the Strategic Plan in 
        accordance with this subsection, the Secretary shall consider 
        and incorporate, as appropriate, relevant information and 
        recommendations, including those of the National Water 
        Availability and Use Assessment Program under section 9508(d) 
        of the Omnibus Public Land Management Act of 2009 (42 U.S.C. 
        10368(d)).
            (6) Nongovernmental participation.--In carrying out the 
        development and updating of the Strategic Plan in accordance 
        with this subsection, the Secretary shall consult and 
        coordinate with a diverse group of representatives from 
        research and academic institutions and industry who have 
        expertise in technologies and practices relating to the energy 
        required to provide water supplies and the water required to 
        provide reliable energy supplies throughout the United States.
            (7) Submission to congress.--Not later than 9 months after 
        the date of enactment of this Act, the Secretary shall submit 
        to Congress the Strategic Plan.
            (8) Updating the strategic plan.--Not later than 3 years 
        after the date of enactment of this Act, the Secretary shall 
        utilize relevant information produced by Federal Government 
        agencies, academia, and industry to update the Strategic Plan, 
        and submit a report to Congress describing the changes from the 
        initial Strategic Plan.
    (c) Implementation.--
            (1) In general.--The Secretary of Energy shall implement 
        the Strategic Plan, as appropriate, in carrying out energy 
        research, development, and demonstration programs of the 
        Department of Energy.
            (2) Application to projects.--Not later than 3 months after 
        the submission of the report to Congress in subsection (b)(7)), 
        the Secretary shall as appropriate apply the Strategic Plan to 
        projects--
                    (A) identified as the most energy and water 
                intensive; and
                    (B) with the most potential to achieve the purposes 
                of this section.
            (3) Delay or disruption.--In carrying out this subsection, 
        the Secretary shall ensure that no program or project of the 
        Department is unnecessarily delayed or disrupted.
    (d) Reports.--Not later than 2 years after the date of enactment of 
this Act, and at least once every 2 years thereafter, the Secretary 
shall transmit to Congress a report on its findings and activities 
under this section.
    (e) Additional Activities.--The Secretary may provide for such 
additional research, development, and demonstration activities as may 
be appropriate to integrate water considerations into the research, 
development, and demonstration activities of the Department as 
described in subsection (a).
    (f) Authorization of Appropriations.--There are authorized to be 
appropriated to the Secretary of Energy for carrying out this section 
$60,000,000 for each of the fiscal years 2011 through 2015.

SEC. 3. ENERGY-WATER ARCHITECTURE COUNCIL.

    (a) In General.--The Secretary of Energy, in coordination with 
other relevant Federal agencies, shall establish an Energy-Water 
Architecture Council to promote and enable improved energy and water 
resource data collection, reporting, and technological innovation. The 
Council shall consist of--
            (1) representation from each Federal agency that conducts 
        research related to energy and water resource data; and
            (2) non-Federal members, including representatives of 
        research and academic institutions and industry, who have 
        expertise in technologies and practices relating to the energy 
        required to provide water supplies and the water required to 
        provide reliable energy supplies throughout the United States.
    (b) Functions.--The Council shall--
            (1) make recommendations on the development of data 
        collection and data communication standards and protocols to 
        agencies and entities currently engaged in collecting the data 
        for the energy required to provide water supplies and the water 
        required to provide reliable energy supplies throughout the 
        United States;
            (2) recommend ways to make improvements to Federal water 
        use data to increase understanding of trends in energy 
        generation and fuel production;
            (3) recommend best practices for utilizing information from 
        existing monitoring networks to provide nationally uniform 
        water and energy use and infrastructure data; and
            (4) conduct annual technical workshops, including at least 
        one regional workshop annually, to facilitate information 
        exchange among Federal, State, and private sector experts on 
        technologies that encourage the conservation and efficient use 
        of water and energy.
    (c) Reports.--Not later than 1 year after the date of enactment of 
this Act, and at least once every 2 years thereafter, the Council, 
through the Secretary of Energy, shall transmit to the Congress a 
report on its findings and activities under this section.
    (d) Authorization of Appropriations.--There are authorized to be 
appropriated to the Secretary of Energy for carrying out this section 
$5,000,000 for each of the fiscal years 2011 through 2015.

SEC. 4. LIMITATION ON FEDERAL REGULATIONS.

    Nothing in this Act shall be construed to allow the establishment 
of regulations by the Federal Government that would infringe or impair 
the use of water by State, tribal, or local governments.

SEC. 5. MANDATES.

    Nothing in this Act shall be construed to require State, tribal, or 
local governments to take any action that may result in an increased 
financial burden to such governments by restricting the use of water by 
such governments.

SEC. 6. COORDINATION AND NONDUPLICATION.

    To the maximum extent practicable, the Secretary of Energy shall 
coordinate activities under this Act with other programs of the 
Department of Energy and other Federal research programs.

            Passed the House of Representatives December 1, 2009.

            Attest:

                                            LORRAINE C. MILLER,

                                                                 Clerk.

Answer: Energy and Water Research Integration Act - (Sec. 2) Directs the Secretary of Energy to identify each of the Department of Energy's (DOE's) energy research, development, and demonstration programs and projects into which it is appropriate to integrate water considerations. Requires the Secretary to: (1) seek to advance energy and energy efficiency technologies and practices that would minimize freshwater withdrawal and consumption, increase water use efficiency, and utilize nontraditional water sources with efforts to improve water quality; and (2) consider the effects climate variability and change may have on water supplies and quality for energy generation and fuel production; and (3) improve understanding of the energy required to provide water supplies and the water required to provide reliable energy supplies throughout the United States.

Requires the Secretary to develop, submit to Congress within nine months, and update every three years a Strategic Plan outlining the research, development, and demonstration needs of such programs and projects. Requires the Secretary to evaluate and establish technical milestones for: (1) new advanced cooling technologies for energy generation and fuel production technologies; (2) performance improvement and cost reductions of cooling technologies; (3) innovative water reuse, recovery, and treatment in energy generation and fuel production; (4) technology development for carbon capture and storage systems that utilize efficient water use design strategies; (5) technologies that are life-cycle cost effective; (6) systems analysis and modeling of issues relating to the energy required to provide water supplies and the water required to provide reliable energy supplies; (7) technologies to treat and utilize produced waters discharged from oil, natural gas, coal-bed methane, and mining activities; (8) advanced materials for the use of nontraditional water sources for energy generation and fuel production; (9) biomass production and utilization and the impact on hydrologic systems; (10) technologies that reduce impacts on water from energy resource development; (11) increases in energy efficiency of water distribution and collection systems; and (12) technologies for energy generation from such systems.

 Requires the Secretary to: (1) implement the Strategic Plan in carrying out DOE energy research, development, and demonstration programs; and (2) report to Congress every two years on findings and activities under this Act. Authorizes appropriations.

(Sec. 3) Directs the Secretary to establish an Energy-Water Architecture Council to promote and enable improved energy and water resource data collection, reporting, and technological innovation. Requires the Council to: (1) make recommendations on the development of data collection and communication standards and protocols to entities engaged in collecting data for the energy required to provide water supplies and the water required to provide reliable energy supplies throughout the United States; (2) recommend ways to make improvements to federal water use data to increase understanding of trends in energy generation and fuel production; (3) recommend best practices for utilizing information from monitoring networks to provide nationally uniform water and energy use and infrastructure data; and (4) conduct annual technical workshops to facilitate information exchange among federal, state, and private sector experts on technologies that encourage the conservation and efficient use of water and energy.

(Sec. 4) Provides that nothing in this Act shall be construed to: (1) allow the establishment of regulations by the federal government that would infringe or impair the use of water by state, tribal, or local governments; and (2) require state, tribal, or local governments to take any action that may result in an increased financial burden by restricting their water use.

(Sec. 6) Directs the Secretary to coordinate activities under this Act with other DOE programs and other federal research programs.


Question: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Breast Cancer and Environmental 
Research Act of 2005''.

SEC. 2. FINDINGS.

    The Congress finds as follows:
            (1) Breast cancer is the second leading cause of cancer 
        deaths among American women.
            (2) More women in the United States are living with breast 
        cancer than any other cancer (excluding skin cancer). 
        Approximately 3,000,000 women in the United States are living 
        with breast cancer, about 2,000,000 of which have been 
        diagnosed and an estimated 1,000,000 who do not yet know that 
        they have the disease.
            (3) Breast cancer is the most commonly diagnosed cancer 
        among women in the United States and worldwide (excluding skin 
        cancer). In 2005, it is estimated that 269,730 new cases of 
        breast cancer will be diagnosed among women in the United 
        States, 211,240 invasive breast cancers and 58,490 cases of 
        ductal carcinoma in situ (DCIS).
            (4) Approximately 40,410 women in the United States will 
        die from the disease in 2005. Breast cancer is the leading 
        cause of cancer death for women in the United States between 
        the ages of 20 and 59, and the leading cause of cancer death 
        for women worldwide.
            (5) A woman who lives into her 80s in the United States has 
        a 1 in 7 chance of developing invasive breast cancer in her 
        lifetime. This risk was 1 in 11 in 1975. In 2005, a new case of 
        breast cancer will be diagnosed every 2 minutes and a woman 
        will die from breast cancer every 13 minutes.
            (6) All women are at risk for breast cancer. About 90 
        percent of women who develop breast cancer do not have a family 
        history of the disease.
            (7) The National Action Plan on Breast Cancer, a public 
        private partnership, has recognized the importance of expanding 
        the scope and breadth of biomedical, epidemiological, and 
        behavioral research activities related to the etiology of 
        breast cancer and the role of the environment.
            (8) To date, there has been only a limited research 
        investment to expand the scope or coordinate efforts across 
        disciplines or work with the community to study the role of the 
        environment in the development of breast cancer.
            (9) In 2003, the National Institute of Environmental Health 
        Sciences awarded grants to four research centers to begin to 
        study the prenatal-to-adult environmental exposures that may 
        predispose a woman to breast cancer. The currently funded 
        research is examining the mammary tissue in animals and young 
        girls and study the subjects' life exposures to environmental, 
        nutritional, and social factors that impact menarche. Early 
        menarche, beginning menstruation before the age of 12, has been 
        shown to increase breast cancer risk later in life.
            (10) The National Cancer Institute and the National 
        Institute of Environmental Health Sciences have paired together 
        to make those four centers possible. The two institutes work 
        well together, combining their respective areas of expertise to 
        the best advantage of the research.
            (11) In order to take full advantage of the tremendous 
        potential for avenues of prevention, the Federal investment in 
        the role of the environment and the development of breast 
        cancer should be expanded. The research conducted at the four 
        centers, while critically important, is one small facet of the 
        many issues that must be addressed in order to gauge the link 
        between environmental factors and breast cancer.
            (12) In order to understand the effect of chemicals and 
        radiation on the development of cancer, multi-generational, 
        prospective studies are probably required.

SEC. 3. NATIONAL INSTITUTE OF ENVIRONMENTAL HEALTH SCIENCES; AWARDS FOR 
              DEVELOPMENT AND OPERATION OF RESEARCH CENTERS REGARDING 
              ENVIRONMENTAL FACTORS RELATED TO BREAST CANCER.

    Subpart 12 of part C of title IV of the Public Health Service Act 
(42 U.S.C. 285l et seq.) is amended by adding at the end the following 
section:

``SEC. 463C. RESEARCH CENTERS REGARDING ENVIRONMENTAL FACTORS RELATED 
              TO BREAST CANCER.

    ``(a) In General.--The Director of the Institute, based on 
recommendations from the Breast Cancer and Environmental Research Panel 
established under subsection (b) (referred to in this section as the 
`Panel'), shall make grants, after a process of peer review and 
programmatic review, to public or nonprofit private entities for the 
development and operation of not more than 8 centers for the purpose of 
conducting multidisciplinary and multi-institutional research on 
environmental factors that may be related to the etiology of breast 
cancer. Each such center shall be known as a Breast Cancer and 
Environmental Research Center of Excellence.
    ``(b) Breast Cancer and Environmental Research Panel.--
            ``(1) Establishment.--The Secretary shall establish in the 
        Institute of Environmental Health Sciences a Breast Cancer and 
        Environmental Research Panel.
            ``(2) Composition.--The Panel shall be composed of--
                    ``(A) 9 members to be appointed by the Secretary, 
                of which--
                            ``(i) six members shall be appointed from 
                        among physicians, and other health 
                        professionals, who--
                                    ``(I) are not officers or employees 
                                of the United States;
                                    ``(II) represent multiple 
                                disciplines, including clinical, basic, 
                                and public health sciences;
                                    ``(III) represent different 
                                geographical regions of the United 
                                States;
                                    ``(IV) are from practice settings 
                                or academia or other research settings; 
                                and
                                    ``(V) are experienced in biomedical 
                                review; and
                            ``(ii) three members shall be appointed 
                        from the general public who are representatives 
                        of individuals who have had breast cancer and 
                        who represent a constituency; and
                    ``(B) such nonvoting, ex officio members as the 
                Secretary determines to be appropriate.
            ``(3) Chairperson.--The members of the Panel appointed 
        under paragraph (2)(A) shall select a chairperson from among 
        such members.
            ``(4) Meetings.--The Panel shall meet at the call of the 
        chairperson or upon the request of the Director, but in no case 
        less often than once each year.
            ``(5) Duties.--The Panel shall--
                    ``(A) oversee the peer review process for the 
                awarding of grants under subsection (a) and conduct the 
                programmatic review under such subsection;
                    ``(B) make recommendations with respect to the 
                funding criteria and mechanisms under which amounts 
                will be allocated under this section; and
                    ``(C) make final programmatic recommendations with 
                respect to grants under this section.
    ``(c) Collaboration With Community.--Each center under subsection 
(a) shall establish and maintain ongoing collaborations with community 
organizations in the geographic area served by the center, including 
those that represent women with breast cancer.
    ``(d) Coordination of Centers; Reports.--The Director of the 
Institute shall, as appropriate, provide for the coordination of 
information among centers under subsection (a) and ensure regular 
communication between such centers, and may require the periodic 
preparation of reports on the activities of the centers and the 
submission of the reports to the Director.
    ``(e) Required Consortium.--Each center under subsection (a) shall 
be formed from a consortium of cooperating institutions, meeting such 
requirements as may be prescribed by the Director of the Institute. 
Each center shall require collaboration among highly accomplished 
scientists, other health professionals and advocates of diverse 
backgrounds from various areas of expertise.
    ``(f) Duration of Support.--Support of a center under subsection 
(a) may be for a period not exceeding 5 years. Such period may be 
extended for one or more additional periods not exceeding 5 years if 
the operations of such center have been reviewed by an appropriate 
technical and scientific peer review group established by the Director 
of the Institute and if such group has recommended to the Director that 
such period should be extended.
    ``(g) Geographic Distribution of Centers.--The Director of the 
Institute shall, to the extent practicable, provide for an equitable 
geographical distribution of centers under this section.
    ``(h) Innovative Approaches.--Each center under subsection (a) 
shall use innovative approaches to study unexplored or under-explored 
areas of the environment and breast cancer.
    ``(i) Authorization of Appropriations.--For the purpose of carrying 
out this section, there is authorized to be appropriated $30,000,000 
for each of the fiscal years 2006 through 2011. Such authorization is 
in addition to any other authorization of appropriations that is 
available for such purpose.''.

Answer: Breast Cancer and Environmental Research Act of 2005 - Amends the Public Health Service Act to require the Director of the National Institute of Environmental Health Sciences to make grants to public or nonprofit private entities for the development and operation of not more than eight centers to conduct multidisciplinary and multi-institutional research on environmental factors that may be related to the etiology of breast cancer. Requires each such center to: (1) be known as a Breast Cancer and Environmental Research Center of Excellence; (2) establish ongoing collaborations with community organizations; (3) be formed from a consortium of cooperating institutions; (4) be supported under this Act for a period of not more than five years with additional periods allowed after review and recommendation; and (5) use innovative approaches to study unexplored areas of the environment and breast cancer.

Requires the Secretary of Health and Human Services to establish a Breast Cancer and Environmental Research Panel to make recommendations for and to review grants awarded under this Act.


Question: SECTION 1. REQUIRED NOTIFICATION OF SECTION 527 STATUS.

    (a) In General.--Section 527 of the Internal Revenue Code of 1986 
(relating to political organizations) is amended by adding at the end 
the following new subsection:
    ``(i) Organizations Must Notify Secretary That They Are Section 527 
Organizations.--
        ``(1) In general.--Except as provided in paragraph (5), an 
    organization shall not be treated as an organization described in 
    this section--
            ``(A) unless it has given notice to the Secretary, 
        electronically and in writing, that it is to be so treated, or
            ``(B) if the notice is given after the time required under 
        paragraph (2), the organization shall not be so treated for any 
        period before such notice is given.
        ``(2) Time to give notice.--The notice required under paragraph 
    (1) shall be transmitted not later than 24 hours after the date on 
    which the organization is established.
        ``(3) Contents of notice.--The notice required under paragraph 
    (1) shall include information regarding--
            ``(A) the name and address of the organization (including 
        any business address, if different) and its electronic mailing 
        address,
            ``(B) the purpose of the organization,
            ``(C) the names and addresses of its officers, highly 
        compensated employees, contact person, custodian of records, 
        and members of its Board of Directors,
            ``(D) the name and address of, and relationship to, any 
        related entities (within the meaning of section 168(h)(4)), and
            ``(E) such other information as the Secretary may require 
        to carry out the internal revenue laws.
        ``(4) Effect of failure.--In the case of an organization 
    failing to meet the requirements of paragraph (1) for any period, 
    the taxable income of such organization shall be computed by taking 
    into account any exempt function income (and any deductions 
    directly connected with the production of such income).
        ``(5) Exceptions.--This subsection shall not apply to any 
    organization--
            ``(A) to which this section applies solely by reason of 
        subsection (f)(1), or
            ``(B) which reasonably anticipates that it will not have 
        gross receipts of $25,000 or more for any taxable year.
        ``(6) Coordination with other requirements.--This subsection 
    shall not apply to any person required (without regard to this 
    subsection) to report under the Federal Election Campaign Act of 
    1971 (2 U.S.C. 431 et seq.) as a political committee.''.
    (b) Disclosure Requirements.--
        (1) Inspection at internal revenue service offices.--
            (A) In general.--Section 6104(a)(1)(A) of the Internal 
        Revenue Code of 1986 (relating to public inspection of 
        applications) is amended--
                (i) by inserting ``or a political organization is 
            exempt from taxation under section 527 for any taxable 
            year'' after ``taxable year'';
                (ii) by inserting ``or notice of status filed by the 
            organization under section 527(i)'' before ``, together'';
                (iii) by inserting ``or notice'' after ``such 
            application'' each place it appears;
                (iv) by inserting ``or notice'' after ``any 
            application'';
                (v) by inserting ``for exemption from taxation under 
            section 501(a)'' after ``any organization'' in the last 
            sentence; and
                (vi) by inserting ``or 527'' after ``section 501'' in 
            the heading.
            (B) Conforming amendment.--The heading for section 6104(a) 
        of such Code is amended by inserting ``or notice of status'' 
        before the period.
        (2) Inspection of notice on internet and in person.--Section 
    6104(a) of such Code is amended by adding at the end the following 
    new paragraph:
        ``(3) Information available on internet and in person.--
            ``(A) In general.--The Secretary shall make publicly 
        available, on the Internet and at the offices of the Internal 
        Revenue Service--
                ``(i) a list of all political organizations which file 
            a notice with the Secretary under section 527(i), and
                ``(ii) the name, address, electronic mailing address, 
            custodian of records, and contact person for such 
            organization.
            ``(B) Time to make information available.--The Secretary 
        shall make available the information required under 
        subparagraph (A) not later than 5 business days after the 
        Secretary receives a notice from a political organization under 
        section 527(i).''.
        (3) Inspection by committee of congress.--Section 6104(a)(2) of 
    such Code is amended by inserting ``or notice of status of any 
    political organization which is exempt from taxation under section 
    527 for any taxable year'' after ``taxable year''.
        (4) Public inspection made available by organization.--Section 
    6104(d) of such Code (relating to public inspection of certain 
    annual returns and applications for exemption) is amended--
            (A) by striking ``and Applications for Exemption'' and 
        inserting ``, Applications for Exemption, and Notices of 
        Status'' in the heading;
            (B) by inserting ``or notice of status under section 
        527(i)'' after ``section 501'' and by inserting ``or any notice 
        materials'' after ``materials'' in paragraph (1)(A)(ii);
            (C) by inserting or ``or such notice materials'' after 
        ``materials'' in paragraph (1)(B); and
            (D) by adding at the end the following new paragraph:
        ``(6) Notice materials.--For purposes of paragraph (1), the 
    term `notice materials' means the notice of status filed under 
    section 527(i) and any papers submitted in support of such notice 
    and any letter or other document issued by the Internal Revenue 
    Service with respect to such notice.''.
    (c) Failure To Make Public.--Section 6652(c)(1)(D) of the Internal 
Revenue Code of 1986 (relating to public inspection of applications for 
exemption) is amended--
        (1) by inserting ``or notice materials (as defined in such 
    section)'' after ``section)''; and
        (2) by inserting ``and notice of status'' after ``exemption'' 
    in the heading.
    (d) Effective Date.--
        (1) In general.--Except as provided in paragraphs (2) and (3), 
    the amendments made by this section shall take effect on the date 
    of the enactment of this section.
        (2) Organizations already in existence.--In the case of an 
    organization established before the date of the enactment of this 
    section, the time to file the notice under section 527(i)(2) of the 
    Internal Revenue Code of 1986, as added by this section, shall be 
    30 days after the date of the enactment of this section.
        (3) Information availability.--The amendment made by subsection 
    (b)(2) shall take effect on the date that is 45 days after the date 
    of the enactment of this section.

SEC. 2. DISCLOSURES BY POLITICAL ORGANIZATIONS.

    (a) Required Disclosure of 527 Organizations.--Section 527 of the 
Internal Revenue Code of 1986 (relating to political organizations), as 
amended by section 1(a), is amended by adding at the end the following 
new section:
    ``(j) Required Disclosure of Expenditures and Contributions.--
        ``(1) Penalty for failure.--In the case of--
            ``(A) a failure to make the required disclosures under 
        paragraph (2) at the time and in the manner prescribed 
        therefor, or
            ``(B) a failure to include any of the information required 
        to be shown by such disclosures or to show the correct 
        information,
    there shall be paid by the organization an amount equal to the rate 
    of tax specified in subsection (b)(1) multiplied by the amount to 
    which the failure relates.
        ``(2) Required disclosure.--A political organization which 
    accepts a contribution, or makes an expenditure, for an exempt 
    function during any calendar year shall file with the Secretary 
    either--
            ``(A)(i) in the case of a calendar year in which a 
        regularly scheduled election is held--
                ``(I) quarterly reports, beginning with the first 
            quarter of the calendar year in which a contribution is 
            accepted or expenditure is made, which shall be filed not 
            later than the fifteenth day after the last day of each 
            calendar quarter, except that the report for the quarter 
            ending on December 31 of such calendar year shall be filed 
            not later than January 31 of the following calendar year,
                ``(II) a pre-election report, which shall be filed not 
            later than the twelfth day before (or posted by registered 
            or certified mail not later than the fifteenth day before) 
            any election with respect to which the organization makes a 
            contribution or expenditure, and which shall be complete as 
            of the twentieth day before the election, and
                ``(III) a post-general election report, which shall be 
            filed not later than the thirtieth day after the general 
            election and which shall be complete as of the twentieth 
            day after such general election, and
            ``(ii) in the case of any other calendar year, a report 
        covering the period beginning January 1 and ending June 30, 
        which shall be filed no later than July 31 and a report 
        covering the period beginning July 1 and ending December 31, 
        which shall be filed no later than January 31 of the following 
        calendar year, or
            ``(B) monthly reports for the calendar year, beginning with 
        the first month of the calendar year in which a contribution is 
        accepted or expenditure is made, which shall be filed not later 
        than the twentieth day after the last day of the month and 
        shall be complete as if the last day of the month, except that, 
        in lieu of filing the reports otherwise due in November and 
        December of any year in which a regularly scheduled general 
        election is held, a pre-general election report shall be filed 
        in accordance with subparagraph (A)(i)(II), a post-general 
        election report shall be filed in accordance with subparagraph 
        (A)(i)(III), and a year end report shall be filed not later 
        than January 31 of the following calendar year.
        ``(3) Contents of report.--A report required under paragraph 
    (2) shall contain the following information:
            ``(A) The amount of each expenditure made to a person if 
        the aggregate amount of expenditures to such person during the 
        calendar year equals or exceeds $500 and the name and address 
        of the person (in the case of an individual, including the 
        occupation and name of employer of such individual).
            ``(B) The name and address (in the case of an individual, 
        including the occupation and name of employer of such 
        individual) of all contributors which contributed an aggregate 
        amount of $200 or more to the organization during the calendar 
        year and the amount of the contribution.
    Any expenditure or contribution disclosed in a previous reporting 
    period is not required to be included in the current reporting 
    period.
        ``(4) Contracts to spend or contribute.--For purposes of this 
    subsection, a person shall be treated as having made an expenditure 
    or contribution if the person has contracted or is otherwise 
    obligated to make the expenditure or contribution.
        ``(5) Coordination with other requirements.--This subsection 
    shall not apply--
            ``(A) to any person required (without regard to this 
        subsection) to report under the Federal Election Campaign Act 
        of 1971 (2 U.S.C. 431 et seq.) as a political committee,
            ``(B) to any State or local committee of a political party 
        or political committee of a State or local candidate,
            ``(C) to any organization which reasonably anticipates that 
        it will not have gross receipts of $25,000 or more for any 
        taxable year,
            ``(D) to any organization to which this section applies 
        solely by reason of subsection (f)(1), or
            ``(E) with respect to any expenditure which is an 
        independent expenditure (as defined in section 301 of such 
        Act).
        ``(6) Election.--For purposes of this subsection, the term 
    `election' means--
            ``(A) a general, special, primary, or runoff election for a 
        Federal office,
            ``(B) a convention or caucus of a political party which has 
        authority to nominate a candidate for Federal office,
            ``(C) a primary election held for the selection of 
        delegates to a national nominating convention of a political 
        party, or
            ``(D) a primary election held for the expression of a 
        preference for the nomination of individuals for election to 
        the office of President.''.
    (b) Public Disclosure of Reports.--
        (1) In general.--Section 6104(d) of the Internal Revenue Code 
    of 1986 (relating to public inspection of certain annual returns 
    and applications for exemption), as amended by section 1(b)(4), is 
    amended--
            (A) by inserting ``Reports,'' after ``Returns,'' in the 
        heading;
            (B) in paragraph (1)(A), by striking ``and'' at the end of 
        clause (i), by inserting ``and'' at the end of clause (ii), and 
        by inserting after clause (ii) the following new clause:
                ``(iii) the reports filed under section 527(j) 
            (relating to required disclosure of expenditures and 
            contributions) by such organization,''; and
            (C) in paragraph (1)(B), by inserting ``, reports,'' after 
        ``return''.
        (2) Disclosure of contributors allowed.--Section 6104(d)(3)(A) 
    of such Code (relating to nondisclosure of contributors, etc.) is 
    amended by inserting ``or a political organization exempt from 
    taxation under section 527'' after ``509(a))''.
        (3) Disclosure by internal revenue service.--Section 6104(d) of 
    such Code is amended by adding at the end the following new 
    paragraph:
        ``(6) Disclosure of reports by internal revenue service.--Any 
    report filed by an organization under section 527(j) (relating to 
    required disclosure of expenditures and contributions) shall be 
    made available to the public at such times and in such places as 
    the Secretary may prescribe.''.
    (c) Failure To Make Public.--Section 6652(c)(1)(C) of the Internal 
Revenue Code of 1986 (relating to public inspection of annual returns) 
is amended--
        (1) by inserting ``or report required under section 527(j)'' 
    after ``filing)'';
        (2) by inserting ``or report'' after ``1 return''; and
        (3) by inserting ``and reports'' after ``returns'' in the 
    heading.
    (d) Effective Date.--The amendment made by subsection (a) shall 
apply to expenditures made and contributions received after the date of 
the enactment of this Act, except that such amendment shall not apply 
to expenditures made, or contributions received, after such date 
pursuant to a contract entered into on or before such date.

SEC. 3. RETURN REQUIREMENTS RELATING TO SECTION 527 ORGANIZATIONS.

    (a) Return Requirements.--
        (1) Organizations required to file.--Section 6012(a)(6) of the 
    Internal Revenue Code of 1986 (relating to political organizations 
    required to make returns of income) is amended by inserting ``or 
    which has gross receipts of $25,000 or more for the taxable year 
    (other than an organization to which section 527 applies solely by 
    reason of subsection (f)(1) of such section)'' after ``taxable 
    year''.
        (2) Information required to be included on return.--Section 
    6033 of such Code (relating to returns by exempt organizations) is 
    amended by redesignating subsection (g) as subsection (h) and 
    inserting after subsection (f) the following new subsection:
    ``(g) Returns Required by Political Organizations.--In the case of 
a political organization required to file a return under section 
6012(a)(6)--
        ``(1) such organization shall file a return--
            ``(A) containing the information required, and complying 
        with the other requirements, under subsection (a)(1) for 
        organizations exempt from taxation under section 501(a), and
            ``(B) containing such other information as the Secretary 
        deems necessary to carry out the provisions of this subsection, 
        and
        ``(2) subsection (a)(2)(B) (relating to discretionary 
    exceptions) shall apply with respect to such return.''.
    (b) Public Disclosure of Returns.--
        (1) Returns made available by secretary.--
            (A) In general.--Section 6104(b) of the Internal Revenue 
        Code of 1986 (relating to inspection of annual information 
        returns) is amended by inserting ``6012(a)(6),'' before 
        ``6033''.
            (B) Contributor information.--Section 6104(b) of such Code 
        is amended by inserting ``or a political organization exempt 
        from taxation under section 527'' after ``509(a)''.
        (2) Returns made available by organizations.--
            (A) In general.--Paragraph (1)(A)(i) of section 6104(d) of 
        such Code (relating to public inspection of certain annual 
        returns, reports, applications for exemption, and notices of 
        status) is amended by inserting ``or section 6012(a)(6) 
        (relating to returns by political organizations)'' after 
        ``organizations)''.
            (B) Conforming amendments.--
                (i) Section 6104(d)(1) of such Code is amended in the 
            matter preceding subparagraph (A) by inserting ``or an 
            organization exempt from taxation under section 527(a)'' 
            after ``501(a)''.
                (ii) Section 6104(d)(2) of such Code is amended by 
            inserting ``or section 6012(a)(6)'' after ``section 6033''.
    (c) Failure To File Return.--Section 6652(c)(1) of the Internal 
Revenue Code of 1986 (relating to annual returns under section 6033) is 
amended--
        (1) by inserting ``or section 6012(a)(6) (relating to returns 
    by political organizations)'' after ``organizations)'' in 
    subparagraph (A)(i);
        (2) by inserting ``or section 6012(a)(6)'' after ``section 
    6033'' in subparagraph (A)(ii);
        (3) by inserting ``or section 6012(a)(6)'' after ``section 
    6033'' in the third sentence of subparagraph (A); and
        (4) by inserting ``or 6012(a)(6)'' after ``section 6033'' in 
    the heading.
    (d) Effective Date.--The amendments made by this section shall 
apply to returns for taxable years beginning after June 30, 2000.

                               Speaker of the House of Representatives.

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

Answer:
Makes information on organizations that file such notices, and such notices, publicly available. Prescribes monetary penalties for failures to meet certain public availability requirements.Grants existing organizations to whom this Act applies 30 days after this Act's enactment date to file a notice.Prescribes tax penalties for failures by political organizations to make certain disclosures of contributions and expenditures for exempt functions. Exempts certain organizations and political committees from the disclosure requirement. Makes such disclosures publicly available and prescribes monetary penalties for failures to make disclosures available for inspection.Requires political organizations which have gross receipts of $25,000 or more per taxable year, with an exception, to file tax returns. Provides for public disclosure of such returns and prescribes monetary penalties for failures to file or provide correct information.