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

[EX Q]: SECTION 1. PROGRAM ON PROVISION OF READJUSTMENT AND MENTAL HEALTH CARE
SERVICES TO VETERANS WHO SERVED IN OPERATION IRAQI
FREEDOM AND OPERATION ENDURING FREEDOM.

(a) Program Required.--Not later than 180 days after the date of
the enactment of this Act, the Secretary of Veterans Affairs shall
establish a program to provide--
(1) to veterans of Operation Iraqi Freedom and Operation
Enduring Freedom, particularly veterans who served in such
operations while in the National Guard and the Reserves--
(A) peer outreach services;
(B) peer support services;
(C) readjustment counseling and services described
in section 1712A of title 38, United States Code; and
(D) mental health services; and
(2) to members of the immediate family of such a veteran,
during the three-year period beginning on the date of the
return of such veteran from deployment in Operation Iraqi
Freedom and Operation Enduring Freedom, education, support,
counseling, and mental health services to assist in--
(A) the readjustment of such veteran to civilian
life;
(B) in the case such veteran has an injury or
illness incurred during such deployment, the recovery
of such veteran; and
(C) the readjustment of the family following the
return of such veteran.
(b) Contracts With Community Mental Health Centers and Qualified
Entities for Provision of Services.--In carrying out the program
required by subsection (a), the Secretary shall contract with community
mental health centers and other qualified entities to provide the
services required by such subsection in areas the Secretary determines
are not adequately served by other health care facilities of the
Department of Veterans Affairs. Such contracts shall require each
contracting community health center or entity--
(1) to the extent practicable, to employ veterans trained
under subsection (c);
(2) to the extent practicable, to use telehealth services
for the delivery of services required by subsection (a);
(3) to participate in the training program conducted in
accordance with subsection (d);
(4) to comply with applicable protocols of the Department
of Veterans Affairs before incurring any liability on behalf of
the Department for the provision of the services required by
subsection (a);
(5) to submit annual reports to the Secretary containing,
with respect to the program required by subsection (a) and for
the last full calendar year ending before the submission of
such report--
(A) the number of the veterans served, veterans
diagnosed, and courses of treatment provided to
veterans as part of the program required by subsection
(a); and
(B) demographic information for such services,
diagnoses, and courses of treatment;
(6) for each veteran for whom a community mental health
center or other qualified entity provides mental health
services under such contract, to provide the Department of
Veterans Affairs with such clinical summary information as the
Secretary shall require; and
(7) to meet such other requirements as the Secretary shall
require.
(c) Training of Veterans for the Provision of Peer-Outreach and
Peer-Support Services.--In carrying out the program required by
subsection (a), the Secretary shall contract with a national not-for-
profit mental health organization to carry out a national program of
training for veterans described in subsection (a) to provide the
services described in subparagraphs (A) and (B) of paragraph (1) of
such subsection.
(d) Training of Clinicians for Provision of Services.--The
Secretary shall conduct a training program for clinicians of community
mental health centers or entities that have contracts with the
Secretary under subsection (b) to ensure that such clinicians can
provide the services required by subsection (a) in a manner that--
(1) recognizes factors that are unique to the experience of
veterans who served on active duty in Operation Iraqi Freedom
or Operation Enduring Freedom (including their combat and
military training experiences); and
(2) utilizes best practices and technologies.
(e) Reports Required.--
(1) Initial report on plan for implementation.--Not later
than 45 days after the date of the enactment of this Act, the
Secretary shall submit to the Committee on Veterans' Affairs of
the Senate and the Committee on Veterans' Affairs of the House
of Representatives a report containing the plans of the
Secretary to implement the program required by subsection (a).
(2) Status report.--Not later than one year after the date
of the enactment of this Act, the Secretary shall submit to the
Committee on Veterans' Affairs of the Senate and the Committee
on Veterans' Affairs of the House of Representatives a report
on the implementation of the program. Such report shall include
the following:
(A) Information on the number of veterans who
received services as part of the program and the type
of services received during the last full calendar year
completed before the submission of such report.
(B) An evaluation of the provision of services
under paragraph (2) of subsection (a) and a
recommendation as to whether the period described in
such paragraph should be extended to a five-year
period.
(f) Authorization of Appropriations.--There are authorized to be
appropriated to the Secretary of Veterans Affairs such sums as may be
necessary to carry out this section.

SEC. 2. EXTENSION OF ELIGIBILITY FOR HEALTH CARE SERVICES FROM
DEPARTMENT OF VETERANS AFFAIRS FOR VETERANS OF SERVICE IN
COMBAT THEATER.

Section 1710(e)(3)(C) of title 38, United States Code, is amended
by striking ''2 years'' and inserting ''5 years''.
[EX A]: Directs the Secretary of Veterans Affairs to establish a program to provide to veterans of Operations Iraqi Freedom and Enduring Freedom, particularly veterans who served in such Operations while in the National Guard and reserves: (1) peer outreach and support services; (2) readjustment counseling and related services; and (3) mental health services. Directs the Secretary to also provide to immediate family members of such veterans, during the three-year period following the return of the veterans from such a deployment, education, support, counseling, and mental health services to assist in: (1) readjustment to civilian life; (2) recovery from an injury or illness incurred during such deployment; and (3) readjustment of the family following the veteran's return.

Authorizes the Secretary to contract with community health centers and other qualified entities to provide such services in areas not adequately served by health care facilities of the Department of Veterans Affairs (VA).

Requires the Secretary to: (1) contract for a program to train veterans to provide the peer outreach and support services; and (2) conduct a training program for clinicians of community health centers and entities contracted to provide such services.

Extends the eligibility for hospital care, medical services, and nursing home care for veterans who served on active duty in a theater of combat operations from two to five years after their discharge or release from such duty.

[EX Q]: SECTION 1. PERMANENT EXTENSION OF ESTATE TAX AS IN EFFECT IN 2009.

(a) Restoration of Unified Credit Against Gift Tax.--Paragraph (1)
of section 2505(a) (relating to general rule for unified credit against
gift tax), after the application of subsection (f), is amended by
striking ''(determined as if the applicable exclusion amount were
$1,000,000)''.
(b) Exclusion Equivalent of Unified Credit Equal to $3,500,000.--
Subsection (c) of section 2010 of the Internal Revenue Code of 1986
(relating to unified credit against estate tax) is amended to read as
follows:
''(c) Applicable Credit Amount.--
''(1) In general.--For purposes of this section, the
applicable credit amount is the amount of the tentative tax
which would be determined under section 2001(c) if the amount
with respect to which such tentative tax is to be computed were
equal to the applicable exclusion amount.
''(2) Applicable exclusion amount.--
''(A) In general.--For purposes of this subsection,
the applicable exclusion amount is $3,500,000.
''(B) Inflation adjustment.--In the case of any
decedent dying in a calendar year after 2010, the
dollar amount in subparagraph (A) shall be increased by
an amount equal to--
''(i) such dollar amount, multiplied by
''(ii) the cost-of-living adjustment
determined under section 1(f)(3) for such
calendar year by substituting 'calendar year
2009' for 'calendar year 1992' in subparagraph
(B) thereof.
If any amount as adjusted under the preceding sentence
is not a multiple of $10,000, such amount shall be
rounded to the nearest multiple of $10,000.''.
(c) Maximum Estate Tax Rate Equal to 45 Percent.--
(1) In general.--Subsection (c) of section 2001 of the
Internal Revenue Code of 1986 (relating to imposition and rate
of tax) is amended--
(A) by striking ''but not over $2,000,000'' in the
table contained in paragraph (1),
(B) by striking the last 2 items in such table,
(C) by striking ''(1) in general.--'', and
(D) by striking paragraph (2).
(2) Conforming amendment.--Paragraphs (1) and (2) of
section 2102(b) of such Code are amended to read as follows:
''(1) In general.--A credit in an amount that would be
determined under section 2010 as the applicable credit amount
if the applicable exclusion amount were $60,000 shall be
allowed against the tax imposed by section 2101.
''(2) Residents of possessions of the united states.--In
the case of a decedent who is considered to be a 'nonresident
not a citizen of the United States' under section 2209, the
credit allowed under this subsection shall not be less than the
proportion of the amount that would be determined under section
2010 as the applicable credit amount if the applicable
exclusion amount were $175,000 which the value of that part of
the decedent's gross estate which at the time of the decedent's
death is situated in the United States bears to the value of
the decedent's entire gross estate, wherever situated.''.
(d) Modifications of Estate and Gift Taxes To Reflect Differences
in Unified Credit Resulting From Different Tax Rates.--
(1) Estate tax.--
(A) In general.--Section 2001(b)(2) of the Internal
Revenue Code of 1986 (relating to computation of tax)
is amended by striking ''if the provisions of
subsection (c) (as in effect at the decedent's death)''
and inserting ''if the modifications described in
subsection (g)''.
(B) Modifications.--Section 2001 of such Code is
amended by adding at the end the following new
subsection:
''(g) Modifications to Gift Tax Payable To Reflect Different Tax
Rates.--For purposes of applying subsection (b)(2) with respect to 1 or
more gifts, the rates of tax under subsection (c) in effect at the
decedent's death shall, in lieu of the rates of tax in effect at the
time of such gifts, be used both to compute--
''(1) the tax imposed by chapter 12 with respect to such
gifts, and
''(2) the credit allowed against such tax under section
2505, including in computing--
''(A) the applicable credit amount under section
2505(a)(1), and
''(B) the sum of the amounts allowed as a credit
for all preceding periods under section 2505(a)(2).
For purposes of paragraph (2)(A), the applicable credit amount
for any calendar year before 1998 is the amount which would be
determined under section 2010(c) if the applicable exclusion
amount were the dollar amount under section 6018(a)(1) for such
year.''.
(2) Gift tax.--Section 2505(a) of such Code (relating to
unified credit against gift tax) is amended by adding at the
end the following new flush sentence:
''For purposes of applying paragraph (2) for any calendar year, the
rates of tax in effect under section 2502(a)(2) for such calendar year
shall, in lieu of the rates of tax in effect for preceding calendar
periods, be used in determining the amounts allowable as a credit under
this section for all preceding calendar periods.''.
(e) Effective Date.--The amendments made by this section shall
apply to estates of decedents dying, generation-skipping transfers, and
gifts made, after December 31, 2009.
(f) Additional Modifications to Estate Tax.--
(1) In general.--The following provisions of the Economic
Growth and Tax Relief Reconciliation Act of 2001, and the
amendments made by such provisions, are hereby repealed:
(A) Subtitles A and E of title V.
(B) Subsection (d), and so much of subsection
(f)(3) as relates to subsection (d), of section 511.
(C) Paragraph (2) of subsection (b), and paragraph
(2) of subsection (e), of section 521.
The Internal Revenue Code of 1986 shall be applied as if such
provisions and amendments had never been enacted.
(2) Sunset not to apply.--
(A) Subsection (a) of section 901 of the Economic
Growth and Tax Relief Reconciliation Act of 2001 is
amended by striking ''this Act'' and all that follows
and inserting ''this Act (other than title V) shall not
apply to taxable, plan, or limitation years beginning
after December 31, 2010.''.
(B) Subsection (b) of such section 901 is amended
by striking '', estates, gifts, and transfers''.
(3) Repeal of deadwood.--
(A) Sections 2011, 2057, and 2604 of the Internal
Revenue Code of 1986 are hereby repealed.
(B) The table of sections for part II of subchapter
A of chapter 11 of such Code is amended by striking the
item relating to section 2011.
(C) The table of sections for part IV of subchapter
A of chapter 11 of such Code is amended by striking the
item relating to section 2057.
(D) The table of sections for subchapter A of
chapter 13 of such Code is amended by striking the item
relating to section 2604.

SEC. 2. UNIFIED CREDIT INCREASED BY UNUSED UNIFIED CREDIT OF DECEASED
SPOUSE.

(a) In General.--Section 2010(c) of the Internal Revenue Code of
1986, as amended by section 1(b), is amended by striking paragraph (2)
and inserting the following new paragraphs:
''(2) Applicable exclusion amount.--For purposes of this
subsection, the applicable exclusion amount is the sum of--
''(A) the basic exclusion amount, and
''(B) in the case of a surviving spouse, the
aggregate deceased spousal unused exclusion amount.
''(3) Basic exclusion amount.--
''(A) In general.--For purposes of this subsection,
the basic exclusion amount is $3,500,000.
''(B) Inflation adjustment.--In the case of any
decedent dying in a calendar year after 2010, the
dollar amount in subparagraph (A) shall be increased by
an amount equal to--
''(i) such dollar amount, multiplied by
''(ii) the cost-of-living adjustment
determined under section 1(f)(3) for such
calendar year by substituting 'calendar year
2009' for 'calendar year 1992' in subparagraph
(B) thereof.
If any amount as adjusted under the preceding sentence
is not a multiple of $10,000, such amount shall be
rounded to the nearest multiple of $10,000.
''(4) Aggregate deceased spousal unused exclusion amount.--
For purposes of this subsection, the term 'aggregate deceased
spousal unused exclusion amount' means the lesser of--
''(A) the basic exclusion amount, or
''(B) the sum of the deceased spousal unused
exclusion amounts computed with respect to each
deceased spouse of the surviving spouse.
''(5) Deceased spousal unused exclusion amount.--For
purposes of this subsection, the term 'deceased spousal unused
exclusion amount' means, with respect to the surviving spouse
of any deceased spouse dying after December 31, 2009, the
excess (if any) of--
''(A) the basic exclusion amount of the deceased
spouse, over
''(B) the amount with respect to which the
tentative tax is determined under section 2001(b)(1) on
the estate of such deceased spouse.
''(6) Special rules.--
''(A) Election required.--A deceased spousal unused
exclusion amount may not be taken into account by a
surviving spouse under paragraph (5) unless the
executor of the estate of the deceased spouse files an
estate tax return on which such amount is computed and
makes an election on such return that such amount may
be so taken into account. Such election, once made,
shall be irrevocable. No election may be made under
this subparagraph if such return is filed after the
time prescribed by law (including extensions) for
filing such return.
''(B) Examination of prior returns after expiration
of period of limitations with respect to deceased
spousal unused exclusion amount.--Notwithstanding any
period of limitation in section 6501, after the time
has expired under section 6501 within which a tax may
be assessed under chapter 11 or 12 with respect to a
deceased spousal unused exclusion amount, the Secretary
may examine a return of the deceased spouse to make
determinations with respect to such amount for purposes
of carrying out this subsection.
''(7) Regulations.--The Secretary shall prescribe such
regulations as may be necessary or appropriate to carry out
this subsection.''.
(b) Conforming Amendments.--
(1) Paragraph (1) of section 2505(a) of the Internal
Revenue Code of 1986, as amended by section 1(a), is amended to
read as follows:
''(1) the applicable credit amount in effect under section
2010(c) which would apply if the donor died as of the end of
the calendar year, reduced by''.
(2) Section 2631(c) of such Code is amended by striking
''the applicable exclusion amount'' and inserting ''the basic
exclusion amount''.
(3) Section 6018(a)(1) of such Code is amended by striking
''applicable exclusion amount'' and inserting ''basic exclusion
amount''.
(c) Effective Date.--The amendments made by this section shall
apply to estates of decedents dying, generation-skipping transfers, and
gifts made, after December 31, 2009.

SEC. 3. SENSE OF THE SENATE REGARDING REVENUE NEUTRALITY.

It is the sense of the Senate that any reduction in Federal
revenues resulting from the provisions of, and amendments made by, this
Act should be fully offset.
[EX A]: Amends the Internal Revenue Code to: (1) establish a permanent estate tax exclusion of $3.5 million ($7 million for married couples filing joint tax returns) and a maximum 45% tax rate for decedents dying, generation-skipping transfers, and gifts made, after December 31, 2009; (2) allow an annual inflation adjustment to the exclusion amount after 2010; and (3) allow a surviving spouse an increase in the estate tax exclusion by the unused exclusion amount of a deceased spouse.

Expresses the sense of the Senate that any reduction in federal revenues resulting from this Act should be fully offset.

[EX Q]: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Savings Enhancement by Alleviating
Leakage in 401(k) Savings Act of 2011'' or the ''SEAL 401(k) Savings
Act''.

SEC. 2. EXTENDED ROLLOVER PERIOD FOR THE ROLLOVER OF PLAN LOAN OFFSET
AMOUNTS IN CERTAIN CASES.

(a) In General.--Paragraph (3) of section 402(c) of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
subparagraph:
''(C) Rollover of certain plan loan offset
amounts.--
''(i) In general.--In the case of a
qualified plan loan offset amount, paragraph
(1) shall not apply to any transfer of such
amount made after the due date (including
extensions) for filing the return of tax for
the taxable year in which such amount is
treated as distributed from a qualified
employer plan.
''(ii) Qualified plan loan offset amount.--
For purposes of this subparagraph, the term
'qualified plan loan offset amount' means a
plan loan offset amount which is treated as
distributed from a qualified employer plan to a
participant or beneficiary solely by reason
of--
''(I) the termination of the
qualified employer plan, or
''(II) the failure to meet the
repayment terms of the loan from such
plan because of the separation from
service of the participant (whether due
to layoff, cessation of business,
termination of employment, or
otherwise).
''(iii) Plan loan offset amount.--For
purposes of clause (ii), the term 'plan loan
offset amount' means the amount by which the
participant's accrued benefit under the plan is
reduced in order to repay a loan from the plan.
''(iv) Limitation.--This subparagraph shall
not apply to any plan loan offset amount unless
such plan loan offset amount relates to a loan
to which section 72(p)(1) does not apply by
reason of section 72(p)(2).
''(v) Qualified employer plan.--For
purposes of this subsection, the term
'qualified employer plan' has the meaning given
such term by section 72(p)(4).''.
(b) Conforming Amendment.--Subparagraph (A) of section 402(c)(3) of
the Internal Revenue Code of 1986 is amended by striking ''subparagraph
(B)'' and inserting ''subparagraphs (B) and (C)''.
(c) Effective Date.--The amendments made by this section shall
apply to transfers made after the date of the enactment of this Act.

SEC. 3. MODIFICATION OF RULES GOVERNING HARDSHIP DISTRIBUTIONS.

Not later than 1 year after the date of the enactment of this Act,
the Secretary of the Treasury shall modify Treasury Regulation section
1.401(k)-1(d)(3)(iv)(E) to--
(1) delete the prohibition imposed by paragraph (2)
thereof, and
(2) to make any other modifications necessary to carry out
the purposes of section 401(k)(2)(B)(i)(IV) of the Internal
Revenue Code of 1986.

SEC. 4. QUALIFIED EMPLOYER PLANS PROHIBITED FROM MAKING LOANS THROUGH
CREDIT CARDS AND OTHER SIMILAR ARRANGEMENTS.

(a) In General.--Paragraph (2) of section 72(p) of the Internal
Revenue Code of 1986 is amended by redesignating subparagraph (D) as
subparagraph (E) and by inserting after subparagraph (C) the following
new subparagraph:
''(D) Prohibition of loans through credit cards and
other similar arrangements.--Subparagraph (A) shall not
apply to any loan which is made through the use of any
credit card or any other similar arrangement.''
(b) Effective Date.--The amendments made by this section shall
apply to plan years beginning after the date which is 60 days after the
date of the enactment of this Act.

SEC. 5. LIMITATION ON NUMBER OF LOANS FROM QUALIFIED EMPLOYER PLANS
WHICH MAY BE OUTSTANDING WITH RESPECT TO ANY PARTICIPANT
OR BENEFICIARY.

(a) In General.--Paragraph (2) of section 72(p) of the Internal
Revenue Code of 1986, as amended by section 4, is amended by
redesignating subparagraph (E) as subparagraph (F) and by inserting
after subparagraph (D) the following new subparagraph:
''(E) Exception only to apply to 3 loans.--
Subparagraph (A) shall not apply to any loan made after
the date of the enactment of this subparagraph if,
immediately after such loan is made, the number of
outstanding loans from the plan to the participant or
beneficiary exceeds 3.''.
(b) Effective Date.--The amendments made by this section shall
apply to loans made after the date which is 1 year after the date of
the enactment of this Act.
[EX A]:
Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 or the SEAL 401(k) Act - Amends the Internal Revenue Code, with respect to loans made from a qualified employer plan, to: (1) extend the period for repayment of loans if a plan terminates or a plan participant becomes unemployed, (2) prohibit plans from allowing the use of credit cards or similar arrangements to access loan amounts, and (3) limit to three the number of loans which a plan participant or beneficiary may take at any time.

Requires the Secretary of the Treasury to modify regulations governing hardship distributions from qualified employer plans to allow participants to make additional contributions to a plan during the six month period following a hardship distribution.